<h1>Invoice Management System enables recipients to accept, reject or pend supplier records affecting input tax credit entitlements.</h1> The Invoice Management System surfaces eligible supplier records from its launch period onward on a dashboard where recipients may accept, reject, or pend invoices; recipient actions feed a draft GSTR-2B which may be recomputed until filing of GSTR-3B. Untouched records are treated as accepted. Rejection causes loss of Input Tax Credit and should be used only for records not pertaining to the recipient or that are irredeemably erroneous; erroneous rejections can be reversed in IMS before GSTR-3B filing. Credit notes cannot be kept pending; acceptance does not require additional reversal where credit was previously reversed, and amended records saved but not filed by suppliers remain non-actionable until filed.