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GSTN Clarification on Handling Inadvertently Rejected Records on IMS
Update / Judgement Date
20 Jun 2025
Source
Author
Team — WCP Legal Desk
Reading Time
1 min read
The Goods and Services Tax Network (GSTN) has issued a clarification on how taxpayers should handle records that have been inadvertently rejected on the Invoice Matching System (IMS) portal. This situation can arise when a taxpayer mistakenly rejects a valid invoice appearing in their GSTR-2A, which can lead to a denial of Input Tax Credit (ITC). The GSTN advisory provides a step-by-step procedure for taxpayers to rectify such errors. It likely involves a mechanism to reset the status of the rejected record, allowing the taxpayer to accept it again. This clarification is a crucial operational guidance that helps businesses correct bona fide errors made during the invoice reconciliation process, ensuring that they do not lose out on legitimate ITC due to simple clerical mistakes. It enhances the user-friendliness of the GST compliance portal by providing a solution for a common practical problem.