What is the Invoice Management System (IMS) under GST?
It is a new tool introduced on the GST portal that allows buyers (recipients) to accept, reject, or keep invoices pending that were uploaded by their sellers (suppliers).
Why was IMS introduced?
It solves the common issue of mismatch in invoices and makes claiming Input Tax Credit (ITC) easier and more accurate for taxpayers.
When was IMS launched?
IMS was officially implemented on 14th October 2024.
Who can use IMS?
Any registered GST taxpayer who purchases goods or services can use IMS to manage invoices. This includes QRMP scheme taxpayers too.
How does IMS benefit taxpayers?
IMS helps you view all invoices in one place, take action easily, and avoid ITC mismatches. It also reduces the burden of checking each invoice manually before filing returns.
What actions can be taken on invoices in IMS?
There are three options:
· ACCEPT – If the invoice is correct
· REJECT – If the invoice has issues
· PENDING – If you're unsure and want to decide later
What happens if I don’t take any action on an invoice?
If you don’t respond before filing GSTR-3B, the system will automatically treat the invoice as “deemed accepted” and include it in your ITC.
Where can I find IMS on the GST portal?
After logging in, go to: Services > Returns > Invoice Management System (IMS). Here, you can access your supplier and recipient dashboards.
Can I review all supplier invoices in one place?
Yes, IMS shows all B2B, credit/debit notes, and amended invoices in one dashboard. You can filter, search, or download them in Excel format.
Is there a deadline to take action on invoices?
Yes, you must take action before filing your GSTR-3B for the month, usually by the 20th. Otherwise, they are “deemed accepted.”
Can I modify GSTR-2B based on IMS actions?
Yes, if you accept or reject invoices after the 14th of the month, you can use the 'Compute GSTR-2B' button to update it.
What happens if I keep an invoice as “Pending”?
That invoice will not be counted in the current month’s GSTR-2B. It will move to the next month, but you must take action before the deadline under Section 16(4) of the CGST Act.
What is GSTR-2B and how is it linked to IMS?
GSTR-2B is an auto-generated statement of eligible ITC. IMS decisions (accept/reject) affect what appears in GSTR-2B for ITC claims.
Can I reverse ITC if I accepted something by mistake?
Yes, if you wrongly accepted a credit note or invoice, you can reverse the ITC once the supplier amends it and it reflects in IMS.
Can suppliers amend invoices in IMS?
Yes, through GSTR-1A or amendment in GSTR-1, suppliers can change invoices, which will then reflect in your IMS dashboard.
What if I wrongly reject a genuine invoice?
You can ask your supplier to report it again in GSTR-1A or amend it in a later return. Once it appears in IMS again, you can accept it.
Can all documents be marked as ‘Pending’?
No, some documents must be either accepted or rejected. You cannot keep these pending:
1. Original Credit Notes
2. Upward amendment of Credit Notes
3. Downward amendment of rejected Credit Notes
4. Certain amended Invoices or Debit Notes
What is shown in the IMS dashboard?
Your IMS dashboard displays summary data such as invoice type, GSTIN of supplier, status (Accepted/Rejected/Pending), and counts by category.
Is IMS useful for audits?
Yes, it gives a clean summary of all inward invoices and actions taken, helping auditors verify ITC claims without going into multiple systems.
Does IMS increase compliance work?
Not at all! In fact, it simplifies compliance. If you do nothing, invoices get auto-accepted. But taking action helps keep records clean.
What if I use QRMP scheme – do I still get GSTR-2B monthly?
No. QRMP taxpayers get GSTR-2B quarterly, so IMS actions affect quarterly ITC reporting.
How does IMS impact working capital?
Delays in accepting valid invoices can delay ITC claims, which affects cash flow. So timely action in IMS helps better working capital management.
How do I generate GSTR-2B after using IMS?
After making changes in IMS, click 'Compute GSTR-2B' to update it before filing your return.
What’s the best way to avoid ITC issues using IMS?
Regularly log in and check IMS, take timely actions, reconcile with your purchase register, and communicate with suppliers for mismatches.
Can I do bulk actions in IMS?
Yes, IMS allows you to select multiple invoices using checkboxes and take bulk actions like Accept, Reject, or Pending.
How does IMS reduce errors in GSTR-3B?
Since accepted invoices flow into GSTR-2B and then into GSTR-3B, there's less manual entry and fewer chances of errors.
Is IMS mandatory to use?
It’s not legally mandatory, but using IMS makes your GST compliance smoother and error-free. Inaction is treated as acceptance.
Can IMS help prevent duplicate or wrong invoices?
Yes, by reviewing and rejecting incorrect invoices early, you reduce errors and mismatches in returns.
What if a supplier updates an invoice after I accepted it?
You will see the amended invoice in your IMS dashboard again, and must re-evaluate it (Accept, Reject, or Pending again).
Why is timely IMS action important?
Because once you file GSTR-3B, your chance to change action on that invoice for that month is gone. Also, delaying action may affect ITC eligibility.