https://www.taxtmi.com/article/detailed?id=16236 IMS deemed acceptance routes invoices into GSTR-2B and GSTR-3B as eligible ITC, but the article says this does not conclusively satisfy the full ITC test under Section 16(2). It identifies three unresolved issues: whether deemed acceptance protects only the invoice-reflection condition or also affects receipt and supplier-payment requirements; whether ITC claimed during the 12-month period before the amended Section 38 framework came into force is protected; and whether Section 50 interest can fairly run from the date of ITC availment when a hard-locked GSTR-3B cannot be corrected. en-us Mon, 20 Apr 2026 08:31:05 +0530 Mon, 20 Apr 2026 08:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16236 IMS deemed acceptance routes invoices into GSTR-2B and GSTR-3B as eligible ITC, but the article says this does not conclusively satisfy the full ITC test under Section 16(2). It identifies three unresolved issues: whether deemed acceptance protects only the invoice-reflection condition or also affects receipt and supplier-payment requirements; whether ITC claimed during the 12-month period before the amended Section 38 framework came into force is protected; and whether Section 50 interest can fairly run from the date of ITC availment when a hard-locked GSTR-3B cannot be corrected. Articles Goods and Services Tax - GST Mon, 20 Apr 2026 08:31:05 +0530 https://www.taxtmi.com/article/detailed?id=16236