GST
Rejected a correct invoice in IMS by mistake
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Facts
Yes, if you have not yet filed GSTR-3B for that period. Change the action to Accept and recompute GSTR-2B before filing.
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.
- Rule 36(4), CGST Rules 2017ITC can be taken only on invoices and debit notes furnished by suppliers in GSTR-1 or IFF and communicated in GSTR-2B.
Analysis
Once GSTR-3B is filed, IMS actions for that period are frozen. If you missed the window, the supplier sees the rejection and may have to report the invoice again through GSTR-1A or a fresh entry, which then appears in a later IMS for you. Coordinate with the supplier so the credit is not lost or claimed twice.
Conclusion
- Open IMS, find the record and change the action to Accept.
- Recompute GSTR-2B.
- Check the revised ITC in GSTR-3B before filing.
- If 3B is already filed, ask the supplier to re-report and accept it then.
A Savvy can do this for you
GSTR-2B ITC reconciliation and IMS
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