Answer

1. F

   Facts

   Reject the record in IMS with a remark. A credit note from a supplier you never dealt with should not reduce your ITC.

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 155, CGST Act 2017The person who claims ITC has the burden of proving that the claim is genuine.
3. A

   Analysis

   Wrong GSTIN entries happen through typing errors and sometimes misuse. Rejecting ensures the credit note does not cut your credit. Also write to the supplier through the portal's communication feature and inform your jurisdictional officer in writing, so there is a record if a notice comes later. Keep screenshots of the IMS record and your action.

4. C

   Conclusion

   1. 1Reject the credit note in IMS with a remark that no transaction exists.
   2. 2Send a message through Communication Between Taxpayers.
   3. 3Write to your jurisdictional officer with details.
   4. 4Keep screenshots and your letter on file.

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