What happens if I take no action on an invoice in the IMS dashboard?

If no action is taken by the time GSTR-2B is generated on the 14th of the following month, the GST portal automatically marks the invoice as 'Deemed Accepted'. It flows directly into your GSTR-2B as eligible ITC.

Can I change my action (Accept to Reject or Pending) in IMS after GSTR-2B is generated?

Yes, you can edit your action in IMS until you file your corresponding GSTR-3B return. However, if you change an action after the 14th, you must click 'Re-compute GSTR-2B' on the GST portal before filing GSTR-3B.

What is the difference between Rejecting and keeping an invoice Pending in IMS?

Rejecting an invoice permanently removes it from your current GSTR-2B and flags the mismatch to the supplier. Keeping an invoice Pending defers the ITC claim to a future month (e.g., when goods are received in transit) without rejecting the supplier bill.

How does Tally Prime integrate with the GST IMS Portal?

Tally Prime allows you to import your IMS Inward Supplies JSON/Excel file directly into the GST Dashboard. You can review potential mismatches, accept or reject supplier bills, and automatically sync purchase entries with F9 vouchers.

IMS (Invoice Management System) Complete Guide under GST (2026)

Quick Summary: What is the Invoice Management System (IMS) under GST?

The Invoice Management System (IMS) is a mandatory GST portal dashboard (Services > Returns > IMS) allowing recipient taxpayers to Accept, Reject, or Pending inward supplier invoices uploaded in GSTR-1/1A/IFF. Actions taken in IMS directly control which purchase bills flow into your GSTR-2B for claiming Input Tax Credit (ITC) in GSTR-3B.

Acceptance includes the supplier invoice as eligible ITC in your GSTR-2B.
Rejection excludes the bill from GSTR-2B and alerts the supplier to issue a correction.
Pending holds the invoice for verification and defers ITC to a future tax period.
No Action by the cut-off date results in 'Deemed Acceptance' by default.

1. Understanding the GST Invoice Management System (IMS)

Introduced by the Goods and Services Tax Network (GSTN) and overseen by the CBIC, the Invoice Management System (IMS) transforms how businesses reconcile inward supplies. Previously, taxpayers relied on static GSTR-2B statements generated on the 14th of every month. If a supplier uploaded an incorrect invoice or wrong GSTIN, recipient businesses had limited recourse before filing GSTR-3B.

With IMS, your supplier’s saved or filed invoices (from GSTR-1, GSTR-1A, and IFF) populate in real-time inside your IMS dashboard. Recipient businesses can inspect every purchase voucher, verify line items against internal purchase registers, and assign an explicit action before GSTR-2B is finalized.

2. IMS Action Matrix: Accept vs Reject vs Pending

When reviewing inward B2B invoices, debit notes, and credit notes in IMS, taxpayers must execute one of three actions:

Action	Impact on GSTR-2B	ITC Availability	Recommended Usage
Accept	Included in eligible ITC section	Available in GSTR-3B	Invoice details, tax rates, and goods match your physical receipt.
Reject	Excluded from GSTR-2B	Blocked / Not Claimable	Incorrect GSTIN, duplicate bill number, or unauthorized transaction.
Pending	Deferred (Excluded from current month)	Deferred to Future Month	Goods are in transit or purchase bill requires internal approval.
No Action	Deemed Accepted automatically	Available in GSTR-3B	Default portal fallback if no manual selection is made by the 14th.

3. How to Access & Reconcile IMS on the GST Portal

Log in to GST Portal: Navigate to www.gst.gov.in and authenticate with your business credentials.
Open IMS Dashboard: Go to Services > Returns > Invoice Management System (IMS).
Select Tax Period: Choose the Financial Year and Return Period (e.g., October 2025 or current month).
Filter & Review Invoices: Inspect supplier entries grouped by GSTIN, Invoice Number, Document Type, and Tax Amount.
Execute Actions & Save: Mark invoices as Accepted, Rejected, or Pending. Click Save Action.
Re-compute GSTR-2B: If actions are modified after the 14th draft generation, click Re-compute GSTR-2B to update your Table 4 ITC figures before filing GSTR-3B.

Eliminate Manual IMS Purchase Entry Mismatches with AI

Reconcile physical vendor invoices with Tally F9 Purchase Vouchers automatically.

Manual data entry is the #1 cause of GSTR-2B and IMS rejections. When data entry operators type vendor bills manually into Tally Prime, typos in invoice numbers, dates, or tax values create artificial mismatches on the IMS portal.

TrulyInvoice AI Solution: Upload PDF, WhatsApp photo, or scanned vendor bills. TrulyInvoice AI extracts line-item HSN codes, tax amounts, and invoice numbers, posting verified F9 Purchase Vouchers directly to Tally Prime via local Port 9000 sync in 15 seconds.

4. 4 Golden Rules for IMS Compliance & Audit Trail Safety

Never Rely on Deemed Acceptance

Allowing unreviewed invoices to auto-accept can cause you to claim credit on fraudulent bills or incorrect GSTINs.

Use Pending for In-Transit Stock

If the supplier files GSTR-1 on the 10th but physical goods arrive on the 18th, mark as Pending to claim ITC in the next period under Section 16(2)(b).

Communicate Rejections Instantly

When you Reject a bill in IMS, inform the supplier immediately so they can issue a credit note or GSTR-1A amendment.

Re-compute GSTR-2B Before Filing 3B

If you perform any action edits after the 14th of the month, always trigger the Re-compute action on the portal.