The Goods and Services Tax Network (GSTN) has introduced a new 'Rejected Records' tab within the Invoice Management System (IMS). This feature, announced on February 18, 2026, helps taxpayers easily identify rejected credit notes, debit notes, and amended records that require adjustments to their tax liability when filing Form GSTR-3B. It aims to streamline the reconciliation process, reduce manual effort, and minimise reporting errors.
The Goods and Services Tax Network (GSTN) has introduced a new functionality in the Invoice Management System (IMS). Announced on February 18, 2026, the update adds a dedicated "Rejected Records" tab under the Outward Supplies section.
The feature allows taxpayers to quickly identify rejected Credit Notes, Debit Notes and related amended records where tax liability needs to be added back while filing Form GSTR-3B.
What the New Feature Offers
The newly introduced tab provides a consolidated
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FAQ :
GSTN has introduced a new 'Rejected Records' tab under the Outward Supplies section in the Invoice Management System (IMS).
The tab tracks rejected Credit Notes, Debit Notes (Registered), and related amended records that require adjustments to tax liability for GSTR-3B.
It provides a consolidated view of rejected records, making it easier to identify entries requiring corrective action and reducing the need for manual data review.
Benefits include faster reconciliation, a lower risk of reporting errors, reduced compliance workload, better visibility of liability adjustments, and more efficient return preparation.
Yes, the Excel download for reconciliation purposes continues to be available.