Handling of Inadvertently rejected records on IMS dashboard

The Goods and Services Network (GSTN) released an advisory dated Jun 19^th 2025 outlining the procedure for handling inadvertently rejected records on IMS, with the objective of assisting the taxpayers and clarifying the proper use of IMS platform.

1. How can a recipient avail ITC of wrongly rejected Invoices/ Debit notes/ECO-Documents in IMS as corresponding GSTR 3B of same tax period was also filed by recipient?

In such a case the recipient may request the concerned supplier to either:

• Report the same invoice (without any change) in GSTR 1A of the Same Month; or
• Report the Invoice in amendment table of a subsequent GSTR-1/IFF.

Upon accepting the re-reported record in the Invoice Matching System (IMS) and re-computing GSTR-2B, the recipient is then eligible to claim the full ITC for the Invoice in the month the invoice is reflected in the GSTR 2B.

2. What is the Impact on the Suppliers’ liability?

The Supplier’s Liability in both the cases will not increase.

• Invoice re-reported in GSTR-1A: Liability of supplier reduced upon rejection on IMS dashboard by the recipient and increased again by re-reporting in GSTR-1A. Therefore, no impact on liability.
• Invoice re-reported through Amendment in subsequent GSTR-1/IFF: Amendment table only takes delta values and the re-reported record remains identical to the original, there will be no increase in the supplier’s tax liability.

The Same procedure to be followed by the recipient and supplier for the rejected Credit Notes/ Debit Notes and there will be no impact on the supplier’s liability on re-reporting of any Invoice/ Credit Note/ Debit Note.

The detailed advisory can be accessed through the below link: