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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>GST portal IMS lets recipients keep certain credit notes pending for one tax period and declare ITC reversal amounts on acceptance.</h1> IMS permits marking certain supplier records as 'Pending' for one subsequent tax period, applicable to credit notes, specified amendments, and ECO-document downward amendments; the pending window equals the GSTR-2B period plus one tax period, after which records are deemed accepted if no action is taken. On acceptance the recipient is asked whether ITC needs to be reduced; selecting No prevents reversal, selecting Yes allows full reversal or optional declaration of a partial reversal amount, which will adjust the recipient's ITC in GSTR-2B and populate GSTR-3B.

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