Answer

1. F

   Facts

   The Invoice Management System (IMS) shows every inward invoice your suppliers report. You can accept, reject or keep each record pending. Accepted and deemed accepted records feed your GSTR-2B, and you can recompute GSTR-2B after taking actions, before filing GSTR-3B.

2. P

   Provisions and law

   • Sec 16(2)(aa), CGST Act 2017ITC only when the invoice is furnished by the supplier and communicated in GSTR-2B
   • Sec 38, CGST Act 2017Auto-generated statement of inward supplies and available ITC (GSTR-2B)
   • Rule 36(4), CGST Rules 2017ITC on invoices is allowed only if they are reported by the supplier and appear in GSTR-2B
3. A

   Analysis

   IMS is where you stop wrong credit before it enters GSTR-3B. Reject invoices for goods you never received or wrong amounts, and keep pending those you are still checking. If you take no action, records are deemed accepted when GSTR-2B is generated. For example, if a supplier wrongly reports a ₹1,80,000 invoice on your GSTIN, rejecting it in IMS keeps that ITC out of your GSTR-2B and avoids a DRC-01C later.

4. C

   Conclusion

   1. 1Open IMS from the Returns Dashboard after suppliers file
   2. 2Match each record with your purchase register
   3. 3Accept genuine invoices, reject wrong ones, keep disputed ones pending
   4. 4Recompute GSTR-2B if you changed any action
   5. 5Claim ITC in GSTR-3B only from the final GSTR-2B

A record kept pending moves forward; it does not disappear, so follow up with the supplier.

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