The IMS (Invoice Management System) is a specialized feature in the GST portal (www.gst.gov.in) that enables registered taxpayers to review, verify, and manage invoices uploaded by suppliers. It forms the base for reconciling GSTR-2B (Input Tax Credit statement) and GSTR-3B returns.
From October 2025, the system became more interactive, requiring mandatory taxpayer actions.

Activities You Can Do on the IMS Portal

1. View All Invoices and Notes

• View all B2B invoices, debit notes, and credit notes raised by suppliers.
• Filter records by month, counterparty, or status (Accepted, Rejected, Pending).
• Check the tax breakup, GSTIN of supplier, invoice number, and uploaded date.

2. Accept Invoices

• Mark invoices as “Accepted” when they correctly match your purchase records.
• Once accepted, they are automatically considered for Input Tax Credit (ITC) in GSTR-2B.
• These invoices also appear in GSTR-3B Table 4A for ITC utilization.

3. Reject Invoices

• Reject invoices that do not correlate with your records — for example, wrong GSTIN or inflated values.
• A rejected record notifies the supplier automatically, prompting correction via GSTR-1A amendment.
• These invoices are excluded from ITC computation.

4. Mark Invoices or Notes as Pending

• Newly introduced feature (October 2025).
• Allows you to temporarily hold action on certain records:
  • Credit notes under verification.
  • Amended invoices.
  • E-commerce operator documents with discrepancies.
• Valid for 1 month (monthly filers) or 1 quarter (quarterly filers).

5. Partial ITC Reversal (for Credit Notes)

• A new field lets you specify how much ITC to reverse on each credit note.
• Example: If ₹18,000 ITC was available but only ₹9,000 used, you can reverse ₹9,000 only.
• Promotes more accurate accounting and elimination of double reversal errors.

6. Add Remarks or Notes

• While accepting, rejecting, or pending any record, you can add remarks.
• Remarks are visible to both buyer and supplier, helping in dispute resolution and transparency.

7. Generate or Regenerate GSTR-2B

• After taking actions, you can regenerate GSTR-2B to reflect updated data.
• GSTR-2B is still auto-generated on the 14th of each month, but manual regeneration allows updates if IMS actions occur later.

8. Track and Download Reports

• Download your invoice list in Excel or JSON format.
• View action summary (Accepted/Rejected/Pending totals) for audit documentation.

Advantages (Pros) of Using IMS

Disadvantages (Cons) and Limitations

Best Practices for Efficient IMS Usage

1. Review the IMS dashboard weekly instead of waiting till month-end.
2. Always use the Remark field to communicate invoice discrepancies to suppliers.
3. Regenerate GSTR-2B after taking all actions before filing GSTR-3B.
4. Maintain a parallel Excel log for high-value invoices for double verification.
5. Cross-check pending records before the auto-expiry period.

Where to Read Official Guidance

• GST Portal (official updates): https://www.gst.gov.in
• CBIC Advisory on IMS: https://cbic-gst.gov.in
• ClearTax IMS FAQs: https://cleartax.in/s/faqs-on-invoice-management-system-ims-gst

In essence, the IMS system (effective October 2025) offers Indian businesses a structured, transparent way to manage invoices and credit notes, fostering accurate Input Tax Credit reconciliation. However, taxpayers must adapt to its manual action framework to fully leverage its compliance benefits.

Hi everyone,

In my today’s blog, I will let you know how to add the sales orders in Zoho Books.

What is a sales order?

A sales order is a document that is issued by a seller to their customers and in this sales order the seller has mentioned all the information regarding the goods & services because if a buyer will buy any goods or services from the seller then it is the duty of the seller that he will deliver a detailed guide to their buyer.

So, this is the main reason a seller always needs to make a sales order for their customers because it is mandatory for all the sellers that he will deliver a good and well condition of goods or services to their customer with all the required details.

Why do we need to give sales orders to the customers or buyers?

This is a good habit to give the sales order to the buyers or customers because it is very important to write in detail about every goods or services and also mention both parties’ details in this sales order. And we always need to send the sales orders to our buyers because of this we can give the satisfaction to our customers or buyers.

Steps to create sales orders in the Zoho Books.

Here I am giving you simple and easy steps to make the sales orders to the customers.

a. Open your web browser and go to the Zoho Books login page.

b. Log in to your Zoho Books account using your credentials.

c. After logging in, go to the sales option.

d. After that, please look at the sales orders button and click on it.

e. After clicking on the sales order button your dashboard will be opened.

f. After that, please click on the +New button to make the entry.

g. After that, Please fill in the given details.

• Customer: Select the customer from the drop-down list.
• Sales Order Number: Zoho Books will automatically generate a number, but you can edit it if needed.
• Reference Number: This is optional, but you can enter a reference number for your own reference.
• Purchase Order Number: Enter your customer’s purchase order number, if applicable.
• Date: Enter the date of the sales order.
• Expected Shipment Date: Enter the expected date you will ship the order to the customer.
• Delivery Method: Select the delivery method from the drop-down list.
• Salesperson: Select the salesperson from the drop-down list (optional).

h. And enter the remaining details.

• Start typing the product name in the Product Name field and select the product from the drop-down list.
• Enter the quantity of the product.
• The Unit Price and Total will be automatically calculated.
• You can add a Discount if applicable.
• Click + New Product to add more items to the order.

I. Please enter the Terms & Conditions, Shipping Address, and other details.

j. The last step is to Click Save as Draft to save the sales order as a draft or click Save and Send to send the sales order to your customer’s email address.

Thanks,