Answer

1. F

   Facts

   No. Records on which you take no action are deemed accepted and flow into GSTR-2B. You only need to act when a record is wrong or doubtful.

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)(aa), CGST Act 2017ITC is allowed only if the supplier has reported the invoice in GSTR-1 or IFF and it is communicated to the recipient.
3. A

   Analysis

   Deemed acceptance protects small businesses who do not log in to IMS every month. The risk is the opposite: a wrong invoice, such as one for goods you never bought, also flows in as accepted. That inflates your credit and can lead to a demand later. Spend a few minutes each month scanning IMS for unknown suppliers and unusual values.

4. C

   Conclusion

   1. 1Open the IMS dashboard each month.
   2. 2Filter by supplier and scan for names or values you do not recognise.
   3. 3Reject wrong records or keep doubtful ones pending.
   4. 4Let correct records stay as they are or accept them.

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