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New Changes in the IMS 2025

GST - Tax - TDS - MCA

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 invoicesdebit 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 acceptingrejecting, 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

BenefitDescription
Higher Accuracy of ITC ClaimsEnsures ITC is claimed only on verified invoices, reducing mismatches between GSTR-2B and GSTR-3B .
Transparency Between Supplier and BuyerReal-time visibility builds trust and enables quick issue resolution through remarks .
Control Over Credit NotesAbility to decide how much input tax credit to reverse prevents unnecessary financial strain .
Audit and Compliance ReadinessSimplifies audit documentation since all invoice actions are traceable .
Time and Cost EfficiencyReduces manual reconciliation work using inbuilt automation tools .
Error-Free FilingAuto-sync with GSTR-3B leads to fewer mismatches and penalties .
Customizable Data ExportsYou can export accepted/rejected records for internal controls and reconciliations .

Disadvantages (Cons) and Limitations

IssueDescription
Increased User ResponsibilityTaxpayers must manually review and act on invoices; missing actions might cause ITC delays .
Time-Consuming for Large BusinessesSMBs with 1000+ invoices monthly may find the manual verification process lengthy .
Learning Curve for New UsersNon-accounting staff may need training to understand IMS workflows .
System Downtime RiskGST portal performance issues during peak filing periods can delay actions or regeneration .
Limited Pending TimelinePending invoices auto-expire after a month or quarter, requiring timely review .
Dependency on Supplier UpdatesIncorrect or delayed GSTR-1 filing by suppliers affects your IMS data accuracy .

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

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.

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