What does the GSTR-2B IMS status 'Pending' mean in TallyPrime?

A 'Pending' status means you have deferred taking action on a supplier's invoice. The invoice will not be factored into your GSTR-2B Input Tax Credit (ITC) for the current tax period. The credit will carry over to future periods until it is marked as 'Accepted'.

How do I resolve 'Uncertain Transactions' inside TallyPrime's GSTR-2B report?

Go to Gateway of Tally > Display More Reports > GST Reports > GSTR-2B. Under 'Uncertain Transactions', click on the flagged line items. Correct the mismatched tax rates, missing HSN/SAC codes, or incorrect GSTIN prefixes, and press Enter to save.

Why does the GST Portal reject my exported IMS JSON file from TallyPrime?

This usually happens due to formatting errors, such as importing an outdated GSTR-2B JSON file that has since been altered on the portal, or entering a supplier GSTIN manually with incorrect capitalization. Always download the latest GSTR-2B file from the portal before exporting your update.

Can I undo an IMS action (Accept/Reject/Pending) once it is uploaded to the GST Portal?

Yes. The GST portal allows you to change your choice until you file the GSTR-3B return. You can update the status inside TallyPrime, re-export the JSON file, and upload it again to overwrite the previous selection.

How does TrulyInvoice help prevent Tally tax ledger errors?

TrulyInvoice automatically validates supplier GSTIN numbers, tax rates, and calculations before syncing transactions to Tally. This ensures your ledger entries are correct, preventing errors when you export your GSTR-2B and IMS files.

Fix Reconciliation Status Errors in TallyPrime IMS [Guide]

The government's Invoice Management System (IMS) requires taxpayers to mark supplier invoices as Accept, Reject, or Pending on the portal. In TallyPrime, status mismatches between local books and Tally.NET databases can prevent return exports.

The GST portal's Invoice Management System (IMS) gives taxpayers control over the Input Tax Credit (ITC) they claim. Instead of automatically importing all supplier uploads, businesses must actively review, verify, and accept invoices before they roll into GSTR-2B calculations. TallyPrime includes built-in tools to manage these IMS workflows. However, if your local ledger data contains mismatches, or if you upload files in the wrong order, you may experience JSON export errors and tax reconciliation issues. This guide covers how to resolve reconciliation errors in TallyPrime IMS.

Understanding the IMS Portal Status Workflow

The IMS dashboard acts as an interface between your purchase vouchers and your GSTR-3B filings. When a supplier uploads a sales invoice to their GSTR-1, it appears on your IMS portal dashboard. You must assign one of three actions to each invoice:

Portal Status Option	Accounting Consequence	Required Action in TallyPrime
ACCEPT	The invoice matches your purchase records. ITC is approved and added to your GSTR-2B.	Mark as Accepted > Save Status
REJECT	The invoice is incorrect or does not belong to your business. The transaction is excluded from GSTR-2B.	Mark as Rejected > File Correction
PENDING	You are deferring action. For example, if you haven't received the goods yet, or if there is a price dispute. ITC is deferred to a future period.	Mark as Pending > Hold Voucher

Understanding GSTR-2B Release Cycles

A common point of confusion for accountants is the dynamic nature of the IMS portal versus the static nature of GSTR-2B. The GSTR-2B statement is generated on the **14th of every month** and includes all supplier invoices uploaded up to the 13th.

If a supplier uploads or alters an invoice *after* the 13th, that invoice will not appear in your GSTR-2B for the current filing period, even though it may be visible on your live IMS dashboard. Reconciling these late uploads requires marking them as **Pending** in TallyPrime to defer the ITC claim, preventing discrepancies in your GSTR-3B filings.

Step-by-Step Guide to Resolving IMS Errors

Follow these steps to reconcile your local company database with the GST Portal:

Open GSTR-2B Report Panel

Go to Gateway of Tally > Display More Reports > GST Reports > GSTR-2B. Choose the period matching your current filing month.

Resolve Uncertain Transactions first

Before starting the reconciliation process, check the Uncertain Transactions folder. If this contains entries, resolve issues like mismatched state tax types, invalid GSTIN numbers, or incorrect HSN codes. TallyPrime will not export a clean JSON file if these exceptions are unresolved.

Assign and Verify Action Statuses

Scroll down to the Action Status column. Review each invoice and verify that the status in TallyPrime matches the action taken on the portal. Mark matching invoices as Accepted, disputed invoices as Rejected, and deferred items as Pending.

Export and Upload JSON File

Press Alt+E > GST Returns. Select GSTR-2B Action Status as the export format. Save the exported JSON file to your local computer, log in to the GST Portal, go to the IMS dashboard, and upload the JSON file to update your statuses in bulk.

Common Portal Upload Errors & Fixes

If the GST portal rejects your status JSON file, check for these common issues:

Outdated GSTR-2B File: Ensure you downloaded the latest GSTR-2B JSON file from the portal before starting the reconciliation process in TallyPrime. If a supplier updates their return, older JSON files will fail validation checks.
Mismatched Invoice Numbers: Check that invoice numbers in your Tally purchase vouchers match the supplier's GSTR-1 entries exactly (e.g., watch out for extra zeros or special characters like hyphens).
GSTIN Letter Case: Verify that all supplier GSTIN numbers are entered in UPPERCASE. TallyPrime's export tool can sometimes generate errors if lower-case letters are included in the identification fields.
Error Code GST-IMS-1002 (Invalid JSON Schema): This error occurs if you try to upload a GSTR-2B JSON file that has been manually edited or altered outside Tally. Always use the raw, exported file from TallyPrime.

Statutory Audit Trail Compliance

Under corporate audit guidelines, businesses must maintain a clear log of all actions taken on supplier invoices. In the event of a tax scrutiny or GSTR-9 annual audit, the GST department may request proof of why a specific invoice was rejected or marked as pending.

TallyPrime's IMS module helps maintain this audit trail by saving the history of status actions. Ensure your team logs the reasons for rejection or deferral in Tally's internal transaction narration fields to simplify audits.

Streamline GST Reconciliations with TrulyInvoice

Reconciling invoices and managing IMS statuses manually can take hours, especially at the end of the month. If your team makes manual data entry errors, it can cause mismatches, leading to audit queries or lost tax credits.

Using TrulyInvoice helps you automate this process. TrulyInvoice checks supplier details, validates tax rates, and checks calculations before syncing invoices to TallyPrime. This ensures your local database has clean, verified transactions, reducing errors and simplifying your accounting workflows.

Fixing Reconciliation Status Errors in TallyPrime IMS: GSTR-2B Guide