The GSTN has issued an Advisory dated 19.06.2025, regarding the treatment of inadvertently rejected records (invoices, debit notes, credit notes, and ECO documents) by the recipient in the Invoice Matching System (IMS), particularly where GSTR-3B for the same tax period has already been filed.

Key FAQs and Clarifications are as under:

1. ITC Availment for Wrongly Rejected Invoices / Debit Notes?

Clarification: The recipient can request the supplier to re-furnish the same document (unchanged) in GSTR-1A of the same tax period, or Amendment table of subsequent GSTR-1/IFF, within permissible timelines. Upon recipient’s acceptance in IMS, the GSTR-2B gets recomputed and full ITC on the amended value can be availed (as original was rejected earlier).

2. Supplier Liability if Record Furnished Again?

Clarification: When supplier re-reports the same record (unchanged) in GSTR-1A/amendment table:

• No additional liability arises, as amendment tables compute delta values.

• Hence, zero impact on liability for re-reporting of previously rejected, identical record.

3. As a recipient taxpayer, how to reverse ITC of wrongly rejected Credit note in IMS as the corresponding GSTR-3B has already been filed?

Clarification: In such cases recipient can request the concerned supplier to furnish the same Credit note (CN) without any change in the same return period’s GSTR-1A or in amendment table of subsequent period’s GSTR-1/IFF. Now recipient can reverse the availed ITC based on the amended CN by accepting the CN on IMS. Hence, the recipient’s ITC will get reduced with complete amended value, as soon as the recipient recomputes GSTR-2B on IMS. The reduced value is same as that of the value of original CN as in this case the complete original CN was rejected by the recipient.

4. Supplier Liability When Credit Note is Re-Furnished?

Clarification: On initial rejection of CN by recipient, supplier’s liability increases (as CN not accepted). Once supplier re-reports the same CN via GSTR-1A/amendment table, the liability is reduced again. Thus, net effect on liability of supplier will be only once.

Source: GSTN