Handling of Inadvertently Rejected records on IMS – GSTN Advisory
When a recipient inadvertently rejects invoices, debit notes, or ECO-documents on the Invoice Matching System (IMS), and their corresponding GSTR-3B for the same tax period has already been filed, the recipient can still claim Input Tax Credit (ITC). This is done by requesting the supplier to re-report the exact same record in the same return period’s GSTR-1A or the amendment table of a subsequent GSTR-1/IFF.