The GST portal’s Invoice Management System (IMS) helps recipients review invoice records reported by suppliers. It offers Accept, Reject, and, for eligible records, Pending actions. GSTN’s published guidance describes IMS as an optional facility; this guide does not treat clicking an action for every invoice as a universal filing requirement. Check current portal instructions for the period you are filing.
An IMS action affects how a record appears in GSTR-2B. It does not, by itself, prove that input tax credit (ITC) is legally available. You still need to verify the invoice, receipt of goods or services, and other applicable conditions.
How IMS relates to GSTR-2B
Suppliers report invoice details through the relevant return or invoice furnishing facility. Those records can appear in the recipient’s IMS dashboard. GSTN uses the available records and eligible IMS actions when generating GSTR-2B. If a recipient takes no action on a record that is eligible for the default workflow, GSTN’s guidance says it is deemed accepted for this purpose. Deemed acceptance is a portal status, not a substitute for checking ITC eligibility.
The GST Council’s IMS advisory explains the original workflow. GSTN’s FAQ on changes from the October 2025 tax period describes later changes, including pending options for certain document types. Use the current portal guidance if the workflow changes again.
Choose an action after checking the record
Accept
Use Accept when the supplier-reported details match the records you intend to retain for review. Check supplier GSTIN, invoice number, date, taxable value and tax amounts. An accepted record can flow into GSTR-2B, subject to the portal rules for that document. It still needs a separate legal ITC check.
Reject
Use Reject when a record was incorrectly attributed to you or contains a material error that requires correction. Before rejecting, compare it with the original invoice and contact the supplier where appropriate. Rejection is not a guarantee against notices or disputes; keep evidence of the mismatch and any correction.
Keep Pending
Where the portal permits it for that document and period, Pending defers an action while you verify the transaction. Not every document has always supported Pending, and the available options have changed over time. Check the current GSTN instructions and the applicable time limits for ITC.
Example: an invoice difference
Suppose your purchase register shows invoice INV-104 from a supplier, but the IMS record shows a different taxable value. Compare the supplier’s invoice, any debit or credit note, and the record on the portal. Document the difference and ask the supplier to correct its reporting if needed. Do not accept or reject solely because a single amount differs without checking the supporting documents.
If you change an IMS action after GSTR-2B has been generated, GSTN guidance says you may need to use the recompute GSTR-2B option before filing the corresponding GSTR-3B. Verify the portal’s current deadline and available actions for your return period.
A practical review routine
- Export or open your purchase register for the tax period.
- Check supplier GSTIN, invoice number, date, taxable value and tax amount against the IMS record.
- Investigate missing records, amendments and credit notes with the supplier.
- Record the reason for any Reject or Pending decision and keep supporting documents.
- Review the resulting GSTR-2B and the statutory ITC conditions before filing GSTR-3B.
For a manual comparison layout, download our GSTR-2B CSV template. The CSV is an illustrative sample; it does not connect to the GST portal or match invoices automatically.
Official references
This article is general information. Confirm current law, portal behavior, and your particular ITC position with official sources and a qualified tax professional before filing.