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· TheTaxCorp · TaxGuruGST

September GSTR-3B: auto-accepted in IMS doesn't mean eligible

Summary

Doing nothing in IMS auto-accepts invoices, but that isn't proof the credit is eligible; disallowed credit later carries interest. September GSTR-3B was due 20 October (22/24 October for quarterly filers by state).

Key points
  • Don't claim GSTR-2B figures blindly
  • Unpaid suppliers after 180 days reverse the credit
  • Portal delays don't extend deadlines
For Korean companiesMatch supplier invoices to your books monthly; if a supplier fails to file, your credit disappears.
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September GSTR-3B: auto-accepted in IMS doesn't mean eligible · Adullam Tax & Accounting