FAQs about the IMS in the GST portal

1. What is the Invoice Management System introduced by the GSTN in India?

Invoice management system (IMS) is a new communication feature within the GST portal. It lets recipient taxpayers like you accept, reject, or leave invoices filed by your senders. This feature does not pose any compliance burden on the taxpayers, rather it tries to simplify making corrections and claim your ITC accurately.

2. When will the Invoice Management System be ready for use?

This feature has started functioning from the 14th of October.

3. How will my seller send me these invoices through IMS?

The moment your seller adds their invoices to the GSTR 1/IFF/1A, the records will be automatically populated in your IMS dashboard and will be ready for you to take action.

4. What actions can I take in the IMS and will my sender be able to see my action on their invoices?

You can accept, reject, or leave the invoice pending without taking any action. Yes, your seller will be able to see the actions you take on your invoice. You should also note that the pending records will be available for you to take actions in the future months.

5. In what cases do my invoices get marked as accepted?

When you do not take any action on your invoices or the records sent by your seller, the invoices will be marked as accepted and will be added to your GSTR-2B. Your invoices will also be marked accepted when you do so.

6. How long do I have before taking any action on the invoices?

Your time to take action (accept, reject, or leave as is) starts from the time your supplier adds a record in GSTR 1/IFF/1A and ends before you file your GSTR-3B. If you don't take any action, the invoice will be marked as accepted and will be automatically sent to your GSTR-2B.

7. What happens if my supplier modifies the invoices after sending them to me?

If they make changes before GSTR-1, then the modified invoices will replace the originals without considering what action you performed on them. If they make changes to the invoices filed in GSTR-1 through GSTR-1A, even then the invoice will get populated in your IMS dashboard but the ITC will flow in your next month's GSRT-2B only.

8. When should I recompute GSTR 2B from the IMS dashboard?

You need to recompute GSTR 2B if there are any changes in the actions performed on the records or, otherwise, if you take any action after the 14th of the month. If neither occurs, there will be no requirement for recomputation on your side.

9. Which supplies are not processed through IMS and go directly to GSTR 3B?

Supplies that fall into the following categories will go directly to GSTR 3B:

• Inward RCM supplies reported in Table 4B of IFF/GSTR 1 or GSTR 1A.
• Supplies where ITC is not eligible due to section 16(4) of CGST Act or POS rules.

10. What is the scenario for a QRMP taxpayer?

For QRMP taxpayers, the invoices they file through IFF are sent to your IMS dashboard. You can then accept, reject, or keep these invoices pending. All the accepted invoices will be added to GSTR-2B for claiming Input Tax Credit (ITC), but GSTR-2B will be generated only quarterly.

11. Can I make changes after my GSRT-3B?

No, IMS does not allow you to take actions on the invoices after you file your GSRT-3B for the same month. Your GSRT-2B for the next month will not be generated until you file your GSRT-2B.

12. How does the IMS function or what is the workflow of IMS?

All the outward supplies reported in GSTR 1, IFF, or 1A will appear in your IMS. You have three action options that you can make on the records:

• Accept: When you accept a record, it will be added to the ITC Available section of GSTR 2B. The GST on these records will automatically populate in GSTR 3B as eligible ITC.
• Reject: When you reject a record, it will fall into the ITC Rejected section of GSTR 2B. The ITC from these rejected records will not be added to GSTR 3B.
• Pending: If you leave an invoice and it gets marked as "pending," it won't appear in GSTR 2B or GSTR 3B. These pending records will stay on the IMS dashboard until you accept or rejects them. However, you cannot mark certain types of records as pending. These types of records include:
• Original credit notes.
• Upward amendments of credit notes (no matter what action was taken on the original credit note).
• Downward amendments of credit notes if the original credit note was rejected.
• Downward amendments of invoices or debit notes if the original was accepted and GSTR 3B was already filed.