Consumers who are not receiving the benefits of goods and services tax (GST) rate reductions can now raise their complaints with the National Consumer Helpline (NCH).
According to a government notification, consumers can call the toll-free number 1915 or send a WhatsApp message to 8800001915 to report grievances. In addition, complaints can also be registered online through the Integrated Grievance Redressal Mechanism (INGRAM) portal.
Meanwhile, to ensure smoother transitioning of GST reforms, the government has introduced several changes in the Invoice Management System (IMS), effective September 23, 2025, to further simplify GST procedures and reduce compliance burden for taxpayers.
As per the updates, taxpayers can now keep specified records (such as credit notes, amendments, debit notes, etc) pending for one tax period only. Those who file on a monthly basis, can keep them pending for one month, while those filing quarterly can do so for one quarter.
The records eligible for pending action include credit notes or amendments, downward amendments of invoices already accepted and filed in GSTR-3B, and ECO-document amendments. The advisory also clarifies rules on Input Tax Credit (ITC). Where the recipient has not availed ITC on a relevant invoice, no reversal will be required. In cases of partial claim of ITC, reversal will be limited to the amount actually availed. To enable this, IMS now offers a facility for taxpayers to declare the ITC availed and reverse it fully or partially, as applicable. The feature can also be used if reversal was already carried out earlier or where ITC was never availed.