Intro
Have you mistakenly rejected an invoice or debit note on the GST Invoice Matching System (IMS) and already filed GSTR-3B? Don’t panic — this blog explains how to fix wrongly rejected IMS invoices and claim your full Input Tax Credit (ITC) as per GSTN’s latest 19 June 2025 clarification.
What GSTN Clarified on 19 June 2025
The Goods and Services Tax Network (GSTN) issued an advisory clarifying how taxpayers can handle wrongly rejected IMS invoices without losing eligible ITC.
Key point:
- If you reject an invoice or debit note by mistake in IMS but have reported it in GSTR-3B, you can still fix it.
How?
- Ask your supplier to re-report the same document:
- Either in GSTR-1A for the same period, or
- In the amendment table of their next GSTR-1/IFF.
- You, as the recipient, can accept the corrected record on IMS and recompute GSTR-2B.
This ensures your ITC stays intact and prevents double tax or disputes.
Step-by-Step: How to Fix Wrongly Rejected IMS Invoices
Follow this practical process:
1️⃣ Identify Rejected Record:
Check your rejected invoices in IMS dashboard.
2️⃣ Request Supplier Action:
Ask the supplier to re-furnish the same invoice/debit note without changes:
- In GSTR-1A for the same period; OR
- In amendment table of next GSTR-1/IFF.
3️⃣ Accept Amended Record:
Log into IMS → Accept the re-furnished invoice → Recompute your GSTR-2B.
4️⃣ Claim ITC:
Use the updated GSTR-2B data to claim ITC in your return for the concerned period.
Why This Matters for Businesses
- Protects your rightful ITC
- Prevents double tax on same transaction
- Keeps supplier tax liability unaffected if corrected promptly
Expert Tip: Always double-check before rejecting any record on IMS. A small mistake can cause cash flow issues and ITC mismatches.
FAQs on Wrongly Rejected IMS Invoices
Q1. Can I claim ITC immediately after accepting the re-furnished invoice?
Yes, but only in the GSTR-2B of the concerned tax period.
Q2. Does supplier have to pay tax again?
No, if the same invoice is re-furnished properly and on time.
Q3. What if supplier doesn’t cooperate?
Follow up quickly. If unresolved, you may have to pay tax again or use legal recourse.
Conclusion
Mistakes happen — but knowing how to fix wrongly rejected IMS invoices helps you secure your rightful Input Tax Credit and stay GST-compliant.
✅ Need help with GST returns or notice replies? Contact Efiletax Experts today!
Summary
Wrongly rejected an invoice on IMS? Don’t lose your Input Tax Credit. As per GSTN’s June 2025 advisory, ask your supplier to re-furnish the invoice in GSTR-1A or amendment table, accept it on IMS, recompute GSTR-2B and claim your full ITC.