What the notification does
The notification amends the CGST Rules, 2017 to change how invoices uploaded by suppliers are handled in the invoice management system (IMS) before they appear in the recipient's Form GSTR-2B. The main changes are:
- Invoices left without action by the recipient by the monthly cut-off are treated as accepted for that period.
- An invoice marked as pending can be carried forward for a limited number of tax periods, after which it is treated as accepted.
- Rejected invoices are reported back to the supplier, who may amend them in a later GSTR-1.
Who it affects
All registered persons who claim input tax credit through Form GSTR-3B, other than composition taxpayers. Businesses with a high volume of purchase invoices, or with vendors who upload late, are most affected.
Points for finance teams
| ACTION | BY WHEN | OWNER |
|---|---|---|
| Review the IMS dashboard before the cut-off each month | Before filing GSTR-3B | Accounts payable |
| Agree a rule for marking invoices pending, with reasons | Before 1 November 2026 | Finance controller |
| Update vendor communication on rejected invoices | November 2026 | Procurement |
| Reconcile GSTR-2B with the purchase register | Monthly | Accounts / tax adviser |
The firm's note
Because inaction now leads to deemed acceptance, an invoice that should have been rejected may flow into GSTR-2B and need reversal later. A short monthly review before the cut-off is advisable. Clients for whom the firm files returns will receive an IMS summary with the draft GSTR-3B from the November 2026 period.
Disclaimer. This note is a summary prepared by M Rishabh & Associates for general information as on 26 October 2026. It is not professional advice. Refer to the official notification for the full text, which prevails in case of any difference. See the full disclaimer.