https://www.taxtmi.com/article/detailed?id=17388 Wrongful buyer rejection of a valid GST credit note may add the related GST amount to the supplier's output tax liability. Same-month rejection is rectified through Form GSTR-1A, Table 9, by amending the credit note with unchanged original particulars. Later-period rejection is rectified through the current unfiled GSTR-1, Table 9C, using the same historical credit-note details. A Table 9C amendment may create a zero-delta GSTR-1 entry while GSTR-3B continues to show the rejection-related tax addition. Buyer acceptance in IMS is required to remove the tax clawback and reconcile the returns. en-us Fri, 11 Sep 2026 08:34:19 +0530 Fri, 11 Sep 2026 08:34:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17388 Wrongful buyer rejection of a valid GST credit note may add the related GST amount to the supplier's output tax liability. Same-month rejection is rectified through Form GSTR-1A, Table 9, by amending the credit note with unchanged original particulars. Later-period rejection is rectified through the current unfiled GSTR-1, Table 9C, using the same historical credit-note details. A Table 9C amendment may create a zero-delta GSTR-1 entry while GSTR-3B continues to show the rejection-related tax addition. Buyer acceptance in IMS is required to remove the tax clawback and reconcile the returns. Articles Goods and Services Tax - GST Fri, 11 Sep 2026 08:34:19 +0530 https://www.taxtmi.com/article/detailed?id=17388