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