<h1>Input tax credit adjustment: re submission and acceptance on IMS restores ITC and normalises supplier liability.</h1> Where a recipient wrongly rejects an invoice, debit note or credit note on IMS, the recipient may request the supplier to re submit the identical record in the same period's amendment flow or in a subsequent amendment table; upon supplier re submission and recipient acceptance on IMS the recipient recomputes GSTR 2B and claims or adjusts the full ITC for that tax period. Supplier liability does not increase when identical records are re filed because amendments record only the delta; initially added liabilities from rejected credit notes are reversed once the identical credit note is re submitted.