GSTN Advisory regarding IMS during initial phase of its implementation

 

GSTN displays magnanimity in allowing editing of ITC fields in 3B despite errors/mistakes made in IMS by the taxpayers.

Not because the IMS is yet to evolve to accommodate partial ITC availment owing to quality rejections, invoice and credit note spread across two tax periods, timing differences in accounting, and a very many more such departures from real-life business scenarios.

But because the taxpayers may make mistakes.

 

The copy of the GSTN advisory is as under:

 

Advisory regarding IMS during initial phase of its implementation