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What will happen to the documents in IMS on filing of GSTR-3B by recipient taxpayer?
The accepted or rejected transactions will be removed from IMS for a period after filing GSTR-3B for that particular period. This helps in keeping track of transactions which have been processed for the return therefore, preventing double-counting or errors in subsequent filings. Only the pending records and invoices/records belonging to future tax periods will remain in IMS.
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