GST Portal Updates: Invoice Management, SPL 07 Appeal Order & Security Enhancements

 Handling of Inadvertently Rejected records on IMS dated Jun 19th, 2025

To enable taxpayers to efficiently address invoice corrections or amendments with their suppliers through the GST portal, a new communication mechanism is being introduced. This initiative aims to assist taxpayers in reconciling their records with invoices issued by suppliers, thereby ensuring accurate Input Tax Credit (ITC) claims. However, taxpayers have encountered certain challenges in this process. To address these issues, the GSTN has implemented enhanced controls and greater transparency to effectively resolve the queries and concerns raised by taxpayers:
  • Question 1: How can a recipient avail of ITC of wrongly rejected Invoices / Debit notes / ECO-Documents in IMS, as the corresponding GSTR-3B of the same tax period was also filed by the recipient?
Answer: In such cases recipient can request the corresponding supplier to report the same record (without any change) in the same return period’s GSTR-1A or the respective amendment table of subsequent GSTR-1 / IFF. Thus, the recipient can avail the ITC based on the amended record by accepting such record on IMS and recomputing GSTR-2B on IMS. Here, the recipient will get the ITC of complete amended value as original record was rejected by the recipient.
However, the recipient will be able to take ITC for the again furnished document by the supplier, as stated above, only in the GSTR-2B of the concerned tax period.
  • Question 2: If any original record is rejected by the recipient and the supplier furnishes the same record in GSTR-1A of the same tax period or in the amendment table of GSTR-1 / IFF of a subsequent period, till the specified time limit, then what impact will it have on the supplier’s liability?
Answer: In case the supplier had furnished an original record in GSTR-1 / IFF but the same record was rejected wrongly by the recipient in IMS. In such cases supplier on noticing the same in the supplier’s view of IMS dashboard or on request of recipient, may furnish the same record again (without any change) in GSTR-1A of same tax period or the amendment table of GSTR-1 / IFF in any subsequent period, till the specified time limit, then the liability of supplier will not increase. As amendment table takes the delta value only. Thus, in the present case of the same values, the differential liability increase will be zero.
Click here- https://uja.in/blog/indirect-tax/gst-portal-updates-invoice-management-spl-07-appeal-order/

Comments

Post a Comment

Popular posts from this blog

Upcoming Tax Changes for 2025

Image
As we approach 2025, various proposed tax changes are on the horizon that could significantly impact individual taxpayers and businesses. While some of these changes are still in the discussion phase, understanding them now can help you plan effectively for the upcoming tax year. Understanding the Basics of International Taxation: - i. Standard Deduction Adjustments One of the anticipated changes is an increase in the standard deduction amounts. While specific figures have yet to be finalized, adjustments are likely based on inflation. This could provide taxpayers with greater relief and simplify the filing process for those who do not itemize. ii. Changes to Tax Brackets The IRS typically adjusts tax brackets annually to account for inflation. Taxpayers should be aware of potential changes in income thresholds for various tax rates, which could impact how much tax you owe based on your income level. iii. Corporate Tax Rates There is ongoing discussion about revisiting corporate tax ra...
Read more

An Analysis on the Prevention of Sexual Harassment ACT, 2013

Image
  The   Prevention of Sexual Harassment   Act, 2013   is a piece of legislation that was introduced to establish and offer a safe and respectful work environment for women. The main objective of the   POSH   Act is to create awareness, proactive measures, and a fair and confidential grievance redressal process for aggrieved women who are subject to any kind of harassment at the workplace. Important Provisions Under The Act Formation of Internal Committee : Under the  POSH  Act, organizations with more than 10 employees are required to constitute an internal committee to act as a redressal mechanism for the aggrieved parties under the act. The committee is composed of a chairperson who must be a senior-level female employee in an organization, at least two other employees, and one external member with expertise in the field of sexual harassment or a social worker working for the cause of women. Powers of Internal Committee : The Prevention of Workp...
Read more

Taxation of Bitcoins and Cryptocurrencies in 2025

Image
  Cryptocurrencies like Bitcoin have become increasingly popular as both investments and means of transaction. However, their tax treatment can be complex. Understanding how cryptocurrencies are taxed is crucial to staying compliant and avoiding potential penalties. Here’s a comprehensive guide to how Bitcoin and other cryptocurrencies are taxed in 2025. In India, the taxation of Bitcoin and other virtual digital assets (VDAs) is primarily governed under Section 115BBH of the Income Tax Act, 1961, which was introduced in the Finance Act 2022. This section and its provisions outline the tax treatment of income arising from the transfer of virtual digital assets, including cryptocurrencies like Bitcoin. To know more blog insights, check the link-  https://uja.in/blog/taxation-times/taxation-of-bitcoins-and-cryptocurrencies-in-2025/ Want to more tax related latest update, give us a visit-  https://uja.in/blog/taxation-times/
Read more