In a significant facilitation measure aimed at enhancing transparency and easing compliance for taxpayers, the Goods and Services Tax Network (GSTN) on February 18, 2026 has introduced a new dedicated tab in the Invoice Management System (IMS) under the Outward Supplies section.
The newly introduced functionality enables taxpayers to separately view rejected Credit Notes/Debit Notes and other related records, where tax liability is required to be added back in Form GSTR-3B.
Key Highlights of the Enhancement:
- A separate “Rejected Records” tab has been provided in the IMS Dashboard under Outward Supplies.
- The tab specifically displays rejected Credit/Debit Notes (Registered) and other relevant amended records.
- These records are those where liability needs to be re-added in GSTR-3B, ensuring accurate tax reporting.
- The enhancement eliminates the need for taxpayers to manually verify and reconcile all IMS entries to identify such cases.
- An option to download IMS details in Excel format continues to be available for ease of reconciliation.
Background:
Earlier, taxpayers were required to manually review IMS data to identify rejected credit notes or related entries where the tax liability had to be added back while filing GSTR-3B. This process was time-consuming and increased the risk of oversight.
With the introduction of the separate tab, the system now provides a clear and consolidated view of such rejected records. This will significantly streamline compliance processes, reduce errors, and improve accuracy in return filing.
Expected Impact:
The enhancement is expected to:
- Simplify reconciliation between IMS and GSTR-3B
- Reduce compliance burden on taxpayers
- Improve reporting accuracy
- Strengthen system-driven tax governance
GSTN remains committed to continuous system improvements to make GST compliance simpler, more transparent, and technology-driven.
Source from: https://a2ztaxcorp.net/wp-content/uploads/2026/02/GST-Portal-Update-19.02.2026.pdf
