## Documentation Index Access the complete documentation index at: https://www.zoho.com/in/books/kb/llms.txt Use this file to discover all available documentation pages before proceeding. [Back](./) # 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. * * *