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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Invoice Management System enables reconciliation for Input Tax Credit and optional actions affect GSTR-2B generation.</h1> The advisory announces deployment of the Invoice Management System to enable taxpayers to reconcile supplier invoices with their records to facilitate correct Input Tax Credit claims; taxpayers may take actions on invoices via the IMS dashboard which will be considered for generation of the first GSTR-2B for the specified return period, but taking action on IMS is not mandatory for GSTR-2B generation.

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