ITC, from being a transactional benefit to compliance-driven entitlement, has evolved continuously, just as India's GST law does. It was very recently that an Invoice Management System, or IMS, came into existence, which basically altered how recipients interact with supplier invoices and how the eligibility of ITC is determined. From the FY 2024–25 onwards, the GST IMS reconciliat... https://sepfust.com/blogs/gst-ims-reconciliation-sap-automation