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Goods and Service TaxArticle·22 June 2025

Handling of inadvertently rejected records in IMS

By J the App

Executive Summary

Handling of Inadvertently rejected records.GSTN has released an advisory on 19th June 2025 on the matter of inadvertently rejected records in the Invoice Management System (‘IMS’), particularly in cases where the recipient has already filed the GSTR-3B for the relevant tax period. These clarifications aim to streamline the process of rectifying inadvertently rejected records in the IMS, ensuring a smoother flow of transactions for both recipients and suppliers.

GSTN has released an advisory on 19th June 2025 on the matter of inadvertently rejected records in the Invoice Management System (‘IMS’), particularly in cas...

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