Tax Consultant
873 Points
Posted on 27 May 2026
The hard-locking of Table 4 means ITC amounts now flow from your IMS actions, not from manual entry. If the auto-populated number is wrong, the fix is upstream in IMS: go back and change your Accept/Reject/Pend action on the specific invoice before the portal cycles the next GSTR-2B. Manual edits to Table 4 after IMS actions are blocked by design, so correcting a supplier error requires the supplier to amend their GSTR-1, which then updates your GSTR-2B. For late-filing situations where you missed the IMS window and need to file anyway with a discrepancy, the [GST late fee, interest, and penalty guide](https://taxgarden.in/blog/gst-late-fee-interest-penalty-gstr-3b-gstr-1-gstr-9-guide) explains the interest calculation on wrong ITC claims and how to offset it.