Where is the IMS option located on the GST Portal?

Log in to www.gst.gov.in, navigate to Services > Returns > Invoice Management System (IMS). Click 'View' under Recipient Dashboard to see all saved supplier bills.

How do I process 1,000+ supplier invoices in IMS without manual clicking?

Download the IMS Offline Tool (Excel Utility) from Downloads > Offline Tools. Export the IMS JSON file from the portal, import it into Excel, execute bulk actions, validate, and upload the generated JSON back to the GST portal.

What happens if a supplier amends an invoice after I accepted it in IMS?

If a supplier submits a GSTR-1A or GSTR-1 amendment, the amended record replaces the original in your IMS dashboard. Your previous action is reset, and you must review and take action on the new record.

Does IMS require an OTP or Digital Signature (DSC) to save actions?

No. Saving actions (Accept, Reject, Pending) on the IMS dashboard does not require EVC OTP or DSC. However, filing your GSTR-3B return afterwards requires standard EVC/DSC verification.

Step-by-Step Guide: How to Use IMS in GST Portal (Online & Offline)

Quick Answer: How Do I Use the IMS on the GST Portal Step-by-Step?

To use IMS online: Log in to www.gst.gov.in > Services > Returns > Invoice Management System (IMS) > Recipient Dashboard. Review supplier invoices and click Accept, Reject, or Pending. To use IMS offline in bulk: Download the IMS JSON file, import it into the GSTN Excel Offline Utility, apply bulk actions, validate, and upload the generated JSON back to the portal.

Online Dashboard: Best for businesses receiving <50 supplier invoices per month.
Offline Utility: Mandatory for high-volume accounts processing 500+ invoices.
Re-compute Button: Must click 'Re-compute GSTR-2B' if action edits occur after the 14th.
No EVC/DSC needed: Saving IMS actions does not require mobile OTP or DSC tokens.

Method 1: Step-by-Step Online IMS Navigation (Portal Dashboard)

For small and medium enterprises receiving up to 50–100 invoices per month, managing IMS directly on the web browser dashboard is the fastest method.

1Log in & Navigate to Returns

Go to www.gst.gov.in. Enter your Username, Password, and Captcha. On the top navigation header, select Services > Returns > Invoice Management System (IMS).

2Open Recipient Dashboard

On the IMS landing screen, click View under Inward Supplies (Recipient Dashboard). Select the Financial Year and Tax Period (e.g., FY 2025-26, Period: October).

3Filter & Execute Actions (Accept, Reject, Pending)

The portal lists all B2B Invoices, Credit Notes, and Debit Notes saved by suppliers in GSTR-1/1A/IFF. Select the checkbox next to each record and choose:

Accept: Adds bill to GSTR-2B as eligible ITC.
Reject: Removes bill from GSTR-2B; supplier gets correction alert.
Pending: Defers ITC to next month (for goods in transit).

4Save Action & Re-compute GSTR-2B

Click Save Action. If you modified actions after the 14th of the month, click Re-compute GSTR-2B to refresh your draft GSTR-2B figures prior to filing GSTR-3B.

Method 2: Bulk Processing via GSTN Excel Offline Utility

Chartered Accountants and high-volume accounting teams processing over 500 invoices per month should use the GSTN official Excel utility.

Download Official Utility: Visit GST Portal > Downloads > Offline Tools > IMS Offline Tool. Extract the ZIP file and open the macro-enabled Excel sheet.
Export IMS JSON from Portal: Log in to the GST portal, navigate to Services > Returns > IMS > Offline, and click Generate JSON File to Download.
Import JSON into Excel: Open the IMS Offline Tool, click Open Downloaded IMS JSON File, and load your file.
Apply Bulk Actions & Validate: Filter supplier bills by GSTIN or Invoice Value. Assign Accept/Reject/Pending actions in bulk. Click Validate Sheet to check for errors.
Generate & Upload Upload JSON: Click Generate JSON File to Upload. Return to the GST portal (IMS > Offline > Upload) and submit the updated file.

Eliminate Manual Typing to Ensure 100% IMS Match

Auto-generate Tally F9 Purchase Vouchers directly from PDF vendor bills.

IMS rejections happen when data entry operators misspell invoice numbers, swap date formats, or round off tax totals incorrectly during manual entry in Tally.

TrulyInvoice Solution: Upload supplier PDFs or WhatsApp scans. TrulyInvoice AI extracts line-item HSN codes, invoice numbers, and GST values with 99.8% accuracy—syncing verified F9 Purchase Vouchers into Tally Prime in 15 seconds.

Method 3: Direct Tally Prime IMS Reconciliation Workflow

Tally Prime Release 6.1+ embeds the IMS reconciliation suite directly into your bookkeeping workflow:

Press Alt+G and type Invoice Management System (IMS).
Press Alt+O (Import) > GST Data to import your downloaded IMS JSON statement.
Press F8 (Potential Matches) to resolve minor date or invoice number discrepancies.
Assign Accept, Reject, or Pending actions directly inside Tally Prime, then export the response payload back to the GST portal.