Answer

1. F

   Facts

   Reject when the invoice is wrong or not yours. Keep pending when it is genuine but you are waiting for goods, a correction or a decision. Pending records do not enter your GSTR-2B until you accept them.

2. P

   Provisions and law

   • Invoice Management System (GSTN advisories, October 2024 onwards)Recipients accept, reject or keep pending supplier records; records with no action are deemed accepted and flow into GSTR-2B; credit notes can be kept pending for one tax period from the October 2025 period.
   • Sec 16(2), CGST Act 2017ITC is allowed only with a tax invoice, receipt of goods or services, tax actually paid to the Government by the supplier, and the recipient's own return filed.
3. A

   Analysis

   Rejecting a record signals the supplier to correct it, and the supplier's liability may be adjusted. If the amount is wrong, ask the supplier to amend it and accept the amended record. Pending is useful when goods are in transit and you want to claim credit only on receipt. Do not keep invoices pending past the year-end cut-off.

4. C

   Conclusion

   1. 1Compare the IMS record with the invoice and goods received.
   2. 2Reject if the record is not yours or the amount is wrong, and add a remark.
   3. 3Keep pending if you are waiting for goods or a correction.
   4. 4Accept once the issue is resolved.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.