https://www.taxtmi.com/article/detailed?id=12962 The Invoice Management System (IMS) allows recipients to take "accept", "pending" or "reject" actions on supplier invoices, debit notes and credit notes before supplier filing. Entries are frozen once suppliers file GSTR 1; a recomputed GSTR 2B will include only accepted and no action items, excluding rejected and pending records. Taxpayers can alter IMS entries until filing their GSTR 3B, but supplier amendments prior to filing reset IMS entries, requiring renewed recipient action. en-us Thu, 26 Sep 2024 19:54:52 +0530 Thu, 26 Sep 2024 19:54:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12962 The Invoice Management System (IMS) allows recipients to take "accept", "pending" or "reject" actions on supplier invoices, debit notes and credit notes before supplier filing. Entries are frozen once suppliers file GSTR 1; a recomputed GSTR 2B will include only accepted and no action items, excluding rejected and pending records. Taxpayers can alter IMS entries until filing their GSTR 3B, but supplier amendments prior to filing reset IMS entries, requiring renewed recipient action. Articles Goods and Services Tax - GST Thu, 26 Sep 2024 19:54:52 +0530 https://www.taxtmi.com/article/detailed?id=12962