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The GST Invoice Management System (IMS) lets a GST-registered recipient review supplier records and choose Accept, Reject, or Pending. The choice affects what appears in the recipient’s GSTR-2B and what can flow into GSTR-3B. Leaving a record untouched is not the same as rejecting it: GSTN treats No Action as deemed acceptance when GSTR-2B is generated.
Use IMS only after matching each record with your purchase register, supplier, invoice number, taxable value, tax amount, and the legal conditions for input tax credit (ITC). The portal records your workflow decision; it does not decide every ITC eligibility requirement under GST law.
What the GST IMS does
IMS is a facility on the GST Portal where a recipient can review invoices, debit notes, credit notes, and related records saved or filed by suppliers through GSTR-1, GSTR-1A, or the Invoice Furnishing Facility (IFF). GSTN introduced IMS on 1 October 2024, and recipient actions became available from 14 October 2024. Those dates describe the launch and should not be treated as a guarantee that every portal label or screen remains unchanged.
A supplier’s saved record may be visible for recipient action, but GSTN says it is included in the recipient’s GSTR-2B computation only after the supplier files it. A saved record can therefore be reviewed before filing, while the return impact depends on the supplier’s filing status and the relevant period.
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Open the IMS dashboard
- Sign in to the GST Portal using the recipient’s credentials.
- Open Dashboard > Services > Returns > Invoice Management System (IMS) Dashboard.
- Select the relevant return period and review the records displayed for the recipient.
- Open a line item and compare it with your purchase register, goods-received or service-completion evidence, tax invoice, and supplier communication.
GSTN describes two ways to act. You can select an action radio button for an individual line item and save it, or select multiple records and apply one common action to the selection. Use bulk actions only when the records have genuinely been checked and the same decision applies to all of them.
What Accept, Reject, Pending, and No Action mean
| IMS choice | Effect on GSTR-2B | Effect on GSTR-3B | When it fits |
|---|---|---|---|
| Accept | The record goes to the “ITC Available” section of the relevant GSTR-2B. | Eligible tax can auto-populate in GSTR-3B. | The record is yours, the transaction is correct, and you have separately checked ITC eligibility. |
| Reject | The record appears in the rejected section. | Its ITC does not auto-populate. | The record is wrong, duplicated, belongs to another recipient, or does not represent a purchase you should claim. |
| Pending | The record is excluded from the current GSTR-2B. | It is excluded from the current GSTR-3B auto-population. | More evidence or clarification is needed and the record is eligible for a pending status. |
| No Action | GSTN treats the record as deemed accepted when GSTR-2B is generated. | It can therefore flow as accepted, subject to the normal eligibility checks. | Do not use this as a deliberate deferral or rejection method. |
Accept
Accept a record only when the supplier, invoice or note number, taxable value, tax, and underlying purchase agree with your records. Acceptance places the record in the ITC Available portion of GSTR-2B and allows eligible tax to auto-populate in GSTR-3B. It does not override restrictions under GST law. GST Portal guidance specifically warns that an amount appearing in GSTR-2B is not automatically eligible under every legal provision.
Reject
Reject an erroneous or unrelated record rather than accepting it and correcting your books later. Rejection puts the record in the rejected section of GSTR-2B and prevents its ITC from auto-populating in GSTR-3B. Tell the supplier what must be corrected. Before the supplier files GSTR-1, the supplier can edit the record. After filing, correction may require GSTR-1A or an amendment or addition in a subsequent GSTR-1 or IFF, as applicable.
Pending
Pending keeps the record out of the current GSTR-2B and GSTR-3B while you obtain missing information or resolve a discrepancy. It is not an indefinite holding area. GSTN says a record that crosses the statutory Section 16(4) time limit is removed from IMS, so track the applicable deadline in your reconciliation process.
No Action
No Action is a consequential state, not a neutral one. At GSTR-2B generation, GSTN treats an untouched record as deemed accepted. If you need the record excluded while investigating it, choose Pending when the portal permits that choice.
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A reliable review procedure before saving an action
- Identify the supplier. Confirm the legal name and GSTIN against your vendor master and the document you received.
- Match the document. Check the invoice, debit note, or credit note number, document date, taxable value, tax rate, and tax amount.
- Confirm receipt. Verify that the goods or services were actually received and recorded in the appropriate accounting period.
- Check duplication. Search your purchase register and prior claims so the same tax is not claimed twice.
- Check legal eligibility. Review blocked-credit rules, time limits, place-of-supply restrictions, payment and documentation conditions, and any other applicable GST requirement.
- Choose the status. Accept a correct and eligible record, reject an incorrect or unrelated record, or use Pending for a permitted record that needs further review.
- Save and retain evidence. Keep the invoice, reconciliation result, correspondence, and reason for the decision in your tax records.
How IMS affects GSTR-2B and GSTR-3B timing
Under the workflow described by GSTN, the monthly draft GSTR-2B is generated on the 14th day of the subsequent month. You may still change an IMS action after that generation and before filing the corresponding GSTR-3B. If you do, GSTN says GSTR-2B must be recomputed so the revised action is reflected before GSTR-3B filing.
Once you file that period’s GSTR-3B, you cannot alter the IMS action for that period. Accepted and rejected records for the period leave the IMS dashboard after filing. Plan the review before filing rather than relying on a post-filing correction.
GSTN also states that the prior period’s GSTR-3B must be filed before the next draft GSTR-2B is generated. After that prerequisite is met, the next statement can be generated from IMS. GSTR-2B is an auto-drafted, read-only statement: use it to prepare the return, but reconcile it with your books and do not claim duplicate credit.
When Pending is not available
The portal does not permit Pending for every type of record. GSTN identifies these cases:
- An original credit note.
- An upward amendment of a credit note.
- A downward amendment of a credit note when the original credit note was rejected.
- A downward amendment of an invoice or debit note when the original was accepted and the related GSTR-3B was filed.
If Pending is unavailable, do not force a different choice merely to postpone a decision. Reconcile the underlying transaction and consider whether acceptance, rejection, or supplier correction is the accurate treatment.
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How amendments work across return periods
Invoice or debit-note amendment in a different GSTR-2B period
When the original document and its amendment fall into different GSTR-2B periods, act on the original first and file that period’s GSTR-3B before acting on the amendment. This sequencing matters because the later amendment is evaluated after the earlier period’s status is settled.
Invoice or debit-note amendment in the same period
When both records belong to the same GSTR-2B period, the amended record’s action prevails. However, GSTN requires the original record to be moved out of Pending first. Review both entries so the final status reflects the commercial transaction and does not create duplicate credit.
Amended credit notes
For an amended credit note, the action on the amended credit note prevails over the action on the original credit note. Credit notes can affect supplier liability, so base the decision on the actual return and transaction record rather than on the tax outcome you would prefer.
What happens when a supplier changes or deletes a saved record
If the supplier edits a saved record before filing, the changed record replaces the earlier version and your previous IMS action resets. Review the replacement record again instead of assuming the earlier acceptance or rejection still applies. If the supplier deletes a document before filing, the document is removed from IMS.
After filing, the supplier generally cannot simply edit the original record in place. The correction route may be GSTR-1A or a subsequent GSTR-1 or IFF, depending on the document and applicable period. Coordinate with the supplier and recheck the amended record when it appears.
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Records that do not use the recipient IMS action flow
Not every ITC-related record appears for Accept, Reject, or Pending decisions in IMS. GSTN identifies records from GSTR-5 and GSTR-6, import records received through ICEGATE, reverse-charge records, specified ineligible-ITC documents (including Section 16(4) and certain place-of-supply cases), and Rule 37A reversal records as outside this recipient action flow.
Check those items in the relevant statement and return treatment instead of waiting for an IMS line item. Their absence from IMS is not evidence that the transaction is eligible or that no accounting action is required.
QRMP recipients and IFF records
A recipient using the Quarterly Return Monthly Payment (QRMP) scheme does not receive a GSTR-2B for the first two months of the quarter under the described GSTN workflow. The quarter’s statement is generated on the 14th of the month following the quarter.
The Invoice Furnishing Facility (IFF) is optional for eligible quarterly suppliers during the first two months of a quarter. When a supplier files invoices through IFF, those records flow to recipients and can be reviewed through the applicable IMS process. The absence of a first- or second-month GSTR-2B should therefore be distinguished from a missing supplier document.
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The invoice is correct and eligible
Your purchase register contains the invoice, the goods were received, the supplier and tax values match, and no blocking rule applies. Select Accept and save. Verify the resulting GSTR-2B entry before using the auto-populated amount in GSTR-3B.
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The supplier uploaded your invoice under a different recipient or entered the wrong GSTIN. Select Reject, document the reason, and ask the supplier to correct the record through the applicable return route.
The amount is under investigation
The supplier and invoice number appear correct, but the tax value differs from your purchase register and the supplier has not confirmed the reason. If the record type permits it, select Pending, request clarification, and track the Section 16(4) deadline. Do not leave it untouched, because No Action can become deemed acceptance.
A supplier edits the document after your review
The supplier changes the taxable value in a saved, not-yet-filed record. Your prior action resets. Compare the replacement record with the corrected invoice and make a new decision; do not rely on the earlier status.
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Reconciliation and controls that prevent mistakes
- Run IMS review against a dated purchase register so changes can be identified between downloads or review cycles.
- Use supplier GSTIN, document number, document date, taxable value, and tax amount as matching keys.
- Keep separate queues for accepted, rejected, pending, and supplier-correction cases.
- Set an internal deadline before the 14th and another checkpoint before GSTR-3B filing.
- After any post-14th change, recompute GSTR-2B and confirm that the revised record appears as expected.
- Reconcile the final GSTR-2B to the books and remove duplicate or otherwise ineligible claims before filing.
- Retain explanations for rejected records and evidence supporting accepted ITC.
Troubleshooting common IMS situations
A record is visible but not included in GSTR-2B
Check whether the supplier has only saved the record and has not filed it. GSTN says a supplier record is included in GSTR-2B computation after filing. Also check the relevant period and whether the document belongs to a category outside IMS.
A changed action is not reflected in GSTR-2B
If you changed the action after the 14th, recompute GSTR-2B before filing GSTR-3B. Without recomputation, the statement may still reflect the earlier action.
You cannot change the action
Confirm whether the period’s GSTR-3B has already been filed. GSTN does not allow IMS action changes after filing that period’s GSTR-3B. For amendments, check whether the original record must first be moved out of Pending or whether the document type is one for which Pending is unavailable.
The record disappeared
A supplier may have deleted a saved pre-filing document, or the record may have crossed the Section 16(4) time limit. Accepted and rejected records also leave the dashboard after the period’s GSTR-3B is filed. Check your saved reconciliation evidence and the supplier’s filing status.
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Final checklist before filing GSTR-3B
- Review every visible record and resolve intentional No Action cases.
- Confirm that accepted records are supported by your books and satisfy ITC conditions.
- Confirm that rejected records have a documented reason and supplier follow-up where correction is needed.
- Check pending records for statutory deadlines and unavailable-status exceptions.
- Recompute GSTR-2B if any action changed after the 14th.
- Reconcile the final read-only GSTR-2B with your books and remove duplicate claims.
- File GSTR-3B only after the IMS and accounting positions agree.
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