Find
Yes. From the October 2025 tax period, credit notes and downward amendments can be kept pending, but for one tax period only.
GST
Keeping a supplier credit note pending in IMS
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Provisions
Invoice Management System (GSTN advisories, October 2024 onwards); Sec 34, CGST Act 2017
Analysis
This gives you a month to check whether the credit note matches a discount or return you actually agreed. After one period you must accept or reject it. Accepting reduces your ITC to the extent declared; rejecting tells the supplier you dispute it. Use the remark field so the supplier understands why.
Close
- Mark the credit note Pending with a remark.
- Verify with your purchase records and the supplier.
- Accept or reject it in the next period.
- Record the outcome in your purchase register.
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