Fact-check notes
Last fact-checked: 2026-05-30
GST caution: GST return limits, IMS, IRN reporting, ITC, appeal windows and rate classifications should be checked against the live GST portal, CBIC notifications and current utilities before filing.
Research note: This page uses Batch 15 competitor-gap research and supplied forward-looking 2026 topics. Treat future-dated form or section references as planning notes until official utilities confirm them.
Use this page as preparation guidance. A professional should verify the active law year, notification, portal utility and source records before filing or taking a tax position.
What this covers
GST IMS adds a workflow layer where recipient action on supplier invoices can affect ITC reconciliation and monthly return discipline.
- IMS actions should be reviewed before finalising ITC claim.
- Pending invoices require follow-up with suppliers or internal teams.
- Rejected invoices should be documented with reason.
- IMS data should be reconciled with GSTR-2B and purchase books.
Who this is for
- Business reviewing supplier invoices.
- GST consultant closing monthly ITC.
- Accounts team tracking pending supplier corrections.
- Company reducing ITC mismatch notices.
Documents and data to verify
- IMS dashboard export.
- GSTR-2B and purchase register.
- Supplier invoices and credit notes.
- Follow-up notes for disputed invoices.
Common mistakes to avoid
- Leaving large invoices pending without owner.
- Rejecting without business reason.
- Claiming ITC from books without portal reconciliation.
- No supplier communication trail.
How to proceed
- Confirm the applicable financial year, assessment year, taxpayer type, state and portal status before acting.
- Reconcile portal data with books, AIS/Form 26AS, GST returns, contracts, invoices, bank statements and source documents.
- Prepare a written computation, checklist, filing note or response with assumptions clearly stated.
- Download acknowledgements, challans, workings and evidence after filing or submission.
FAQs
Can WorkIndex help with this?
Yes. Post the facts and documents; relevant experts can quote for filing, advisory, reconciliation, registration, appeal support or ongoing compliance.
Is this page final legal advice?
No. Use it to prepare. A professional should verify the active law year, notification, portal utility and records before filing or taking a tax position.
What should I mention while posting?
Mention the year, state, form, deadline, amount involved, documents available, portal status and whether you need filing, correction, advisory or representation.