The Invoice Management System (IMS) went live on the GST portal on 1 October 2024. It sits between your suppliers' GSTR-1 and your GSTR-2B and lets you act on each invoice before your ITC is calculated.
The three actions
| Action | Effect on your GSTR-2B | Effect on the supplier |
|---|---|---|
| Accept | Invoice counts for ITC this month | None |
| Reject | Invoice excluded from ITC | Supplier's liability may need correcting (amendment) |
| Pending | Invoice held back; carried to later months (within the time limit) | None yet |
| No action | Deemed accepted | None |
The monthly timeline
- Suppliers file GSTR-1 / IFF; invoices flow into your IMS.
- Around the 14th, a draft GSTR-2B is generated from IMS (with deemed acceptance for untouched invoices).
- You can still act in IMS and regenerate 2B before filing GSTR-3B.
- File 3B using the final 2B.
When to reject
- The invoice isn't yours (wrong GSTIN, not your purchase).
- Wrong amount or tax, where you expect the supplier to amend.
- Duplicate invoice.
When to keep pending
- Goods not yet received (you can't claim ITC before receipt - Section 16(2)(b)).
- You're still checking with the supplier.
Common mistakes
- Ignoring IMS - everything is deemed accepted, including invoices that aren't yours.
- Rejecting a credit note without thinking - it changes your ITC reversal.
- Leaving items pending forever - remember the Section 16(4) deadline of 30 November.
Combine IMS with a proper reconciliation against your books: the free reconciler shows which 2B invoices aren't in your purchase register - the ones to look at in IMS.