USE OF IMS
This query is : Resolved
17 April 2026
R/r
supplier wrongly issued tax invoice in march-26 and reversed the same bill in April-26 through credit Notes and tax invoice is showing in GSTR-2B of March-26. My queries is which is best option to file my GSTR-3B
1. Tax invoice - select pending in March-26 and accept in April-26, is it possible?
.2. Tax Invoice accept in March-26 and reverse the ITC in other reversal column in 3B and reclaim in April-26 when credit not will be reflect in April-26 and will no effect on ITC
Kindly advice which option is right.
Thanks
supplier wrongly issued tax invoice in march-26 and reversed the same bill in April-26 through credit Notes and tax invoice is showing in GSTR-2B of March-26. My queries is which is best option to file my GSTR-3B
1. Tax invoice - select pending in March-26 and accept in April-26, is it possible?
.2. Tax Invoice accept in March-26 and reverse the ITC in other reversal column in 3B and reclaim in April-26 when credit not will be reflect in April-26 and will no effect on ITC
Kindly advice which option is right.
Thanks
17 April 2026
Since the supplier has stated that the March-26 tax invoice was wrongly issued and has reversed it through credit note in April-26, you should not adopt the “pending in March and accept in April” route merely for timing. If the invoice itself is not valid for retention of ITC, excess ITC should not be taken.
If March-3B is not yet filed, avoid taking wrong ITC in March. If already taken, then give effect through the subsequent period based on the credit note / IMS treatment and actual ITC availed.
In short, Option 1 is not advisable. Option 2 also needs modification; do not reverse and reclaim mechanically. Treatment should follow whether ITC was actually availed and whether the credit note truly cancels the original invoice.
If March-3B is not yet filed, avoid taking wrong ITC in March. If already taken, then give effect through the subsequent period based on the credit note / IMS treatment and actual ITC availed.
In short, Option 1 is not advisable. Option 2 also needs modification; do not reverse and reclaim mechanically. Treatment should follow whether ITC was actually availed and whether the credit note truly cancels the original invoice.
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