\n| \n Accept<\/span><\/p>\n<\/td>\n | \n You confirm the invoice is correct<\/span><\/p>\n<\/td>\n | \n Flows in as ITC, auto-fills GSTR-3B<\/span><\/p>\n<\/td>\n | \n Yes, until you file GSTR-3B for that period<\/span><\/p>\n<\/td>\n<\/tr>\n\n| \n Reject<\/span><\/p>\n<\/td>\n | \n You flag a mismatch or error<\/span><\/p>\n<\/td>\n | \n Excluded entirely; supplier gets notified<\/span><\/p>\n<\/td>\n | \n Supplier must amend it in their next GSTR-1<\/span><\/p>\n<\/td>\n<\/tr>\n\n| \n Pending<\/span><\/p>\n<\/td>\n | \n You need more time to decide<\/span><\/p>\n<\/td>\n | \n Skipped this period, rolls to next month<\/span><\/p>\n<\/td>\n | \n Yes, act on it in a future cycle<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nHere’s the trap nobody explains clearly enough. Doing nothing isn’t neutral. It isn’t the same as rejecting, and it isn’t the same as staying safe. No action means deemed acceptance, and the invoice becomes your ITC whether you actually meant to claim it or not.<\/span><\/p>\n<\/span>GST IMS Deadlines You Cannot Miss<\/b><\/span><\/h2>\nTiming decides whether your action even counts for the current period.<\/span><\/p>\n\n\n\n| \n Event<\/b><\/p>\n<\/td>\n | \n When It Happens<\/b><\/p>\n<\/td>\n<\/tr>\n\n| \n Supplier uploads invoice<\/span><\/p>\n<\/td>\n | \n Real time, the moment GSTR-1 or an e-invoice is generated<\/span><\/p>\n<\/td>\n<\/tr>\n\n| \n GSTR-2B auto-generates<\/span><\/p>\n<\/td>\n | \n 14th of the following month<\/span><\/p>\n<\/td>\n<\/tr>\n\n| \n Last date to act for that month’s GSTR-2B<\/span><\/p>\n<\/td>\n | \n Before the 14th<\/span><\/p>\n<\/td>\n<\/tr>\n\n| \n Recompute needed<\/span><\/p>\n<\/td>\n | \n If you act after the 14th, you must manually recompute GSTR-2B<\/span><\/p>\n<\/td>\n<\/tr>\n\n| \n Outer limit on claiming ITC<\/span><\/p>\n<\/td>\n | \n Section 16(4), 30th November of the next financial year, or annual return, whichever comes first<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n | | | | | | | | |
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