Correcting Inadvertently Rejected GST Records in IMS: A Guide for Taxpayers

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Correcting Inadvertently Rejected GST Records in IMS: A Guide for Taxpayers

Date: June 19, 2025
Resource: Team GSTN, GST official Website 



Q1: I accidentally rejected a valid Invoice or Debit Note in IMS and already filed GSTR-3B. Can I still claim ITC?

Yes. Here’s what to do:

  1. Ask your supplier to re-report the exact same document (no changes) in either:

    • GSTR-1A of the same period, or

    • The amendment table in a later GSTR-1/IFF (within the allowed time).

  2. Then, you (the recipient) must:

    • Accept the document again in IMS.

    • Recompute GSTR-2B on the IMS portal.

✅ After this, your ITC will show up in the updated GSTR-2B, and you can claim it as usual.

Q2: If the supplier re-reports the document, will their tax liability increase?

No. As long as the document is re-furnished without any changes and within the allowed time:

  • The supplier’s tax liability does not increase.

  • The system only looks at the difference (delta), and since there’s no change, there’s no extra tax.

Q3: I wrongly rejected a valid Credit Note and filed GSTR-3B. How do I fix that?

Follow these steps:

  1. Ask the supplier to re-furnish the same Credit Note (unchanged) in:

    • GSTR-1A of the original period, or

    • A later GSTR-1/IFF (amendment table).

  2. Then, you (the recipient) must:

    • Accept the Credit Note in IMS.

    • Recompute your GSTR-2B.

✅ Your ITC will reduce by the amount in the Credit Note, and your records will match properly.

Q4: Does re-reporting a Credit Note affect the supplier’s tax liability?

Yes, but it balances out:

  • When the Credit Note was first rejected, the supplier’s liability temporarily increased.

  • After they re-report it, their liability decreases by the same amount.

  • Net effect: No extra tax to pay—the system adjusts automatically.

💡 Important Tip:
Suppliers won’t face any extra tax burden as long as documents are re-reported without changes and within the allowed time.

Conclusion

To avoid losing ITC or facing compliance issues, both suppliers and recipients should:

  • Check their IMS dashboard regularly.

  • Communicate and correct mistakes quickly.

By staying alert and working together, taxpayers can stay fully compliant and avoid any losses.


#GSTIndia #InputTaxCredit #GSTR3B #IMSUpdate #TaxCompliance #GSTReconciliation #CreditNote #GSTInvoiceCorrection #GSTFilingHelp #TeamGSTN

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