In pursuance of the advisory w.r.t. launch of the new feature of Invoice Management System (IMS), GSTN has issued Draft Manual on IMS; GSTN shares a detailed step wise procedure with screenshots from the GST common portal to guide the taxpayers for using the facility; The new system shall facilitate taxpayers in matching their records/invoices vis a vis issued by their suppliers for availing the correct ITC; Also issues Advisory in respect of facility provided to Taxpayers to report their cumulative ITC reversal (ITC that has been reversed earlier and has not yet been reclaimed) as opening balance for “Electronic Credit Reversal and Re-claimed Statement”: GSTN