Tag: IMS GST

GST Notifications & Order GST

GSTR-3B Hard-Locking and IMS: Why GSTR-1 and the Invoice Management System Now Decide Your GST Liability

CA Adityavikram Banka

GSTR-3B liability has been hard-locked since the July 2025 tax period. Corrections move to GSTR-1A and credit is shaped by IMS. Here is how to file under the new regime and what is expected around July 2026.