GST Invoice Management System (IMS) for E-commerce Sellers: Actions, Deadlines and ITC

The GST Invoice Management System (IMS) is a portal facility where you, as a recipient, review the invoices, credit notes and amendments your suppliers have reported, and accept, reject or keep them pending before you file GSTR-3B. It went live on 14 October 2024. What you choose decides what appears in your GSTR-2B and therefore what input tax credit (ITC) you can claim. If you do nothing, the record is deemed accepted. This page is general information, not tax advice.

What is IMS, in plain words?

IMS sits on the GST portal as a dashboard. Suppliers file their outward supplies in GSTR-1 or GSTR-1A, and those records show up in the recipient's IMS. The recipient then reviews each record so that the ITC claimed matches what was actually received. The goal is fewer mismatches between what suppliers report and what recipients claim.

The ClearTax explainer we used says the GST Network's advisory of 21 April 2026 states that IMS has been active since the October 2024 launch and that an offline Excel-based tool is now available. ClearTax is a commercial tax-software site, not an official source. We could not open the GST portal's own IMS help page for this guide, so check the portal's advisory before you rely on a deadline.

Why should an online seller care?

If you are a regular GST taxpayer on Amazon, Flipkart or another marketplace, you are a recipient of many invoices: stock purchases, packaging, services, and invoices issued to you for marketplace fees. Those B2B records from suppliers who report them in GSTR-1 can appear in your IMS. IMS also covers Section 9(5) invoices issued by e-commerce operators. For what Section 9(5) means for delivery services, see our guide to GST on local delivery.

You are also a supplier. Your B2B invoices appear in your customers' IMS. If a business customer rejects your invoice, it will not reach their GSTR-2B, so they cannot claim credit on it. Fast, correct invoicing helps your B2B buyers and your relationship with them.

Tax collected at source (TCS) works differently. The GST Council's FAQ says the TCS an operator deposits is reflected in the supplier's electronic cash ledger on the basis of the operator's GSTR-8. We have not confirmed whether or how TCS records appear in IMS. See the TCS credit guide for the cash-ledger route.

What actions can you take on a record?

The ClearTax summary also lists what IMS covers: B2B invoices, Section 9(5) invoices issued by e-commerce operators, credit notes and debit notes (original and amended), and supplier amendments submitted through GSTR-1A, which flow to GSTR-2B the following month.

Where do GSTR-1A and the 2026 rule changes fit?

GSTR-1A lets a supplier amend what it reported in GSTR-1, and amended records flow to the recipient's GSTR-2B in the following month. The CGST (Amendment) Rules, 2026, notified as Notification No. 05/2026-Central Tax on 26 October 2026, refer to output tax declared in GSTR-1 "as amended in FORM GSTR-1A" and to forms auto-drafted from GSTR-1 and GSTR-1A. That is a sign GSTR-1A is now a standard part of the return flow, not an edge case. If a supplier amends an invoice, expect a changed record in your IMS, and read our GSTR-1A guide for sellers.

Section 9(5) is also in the rate notifications: local delivery services supplied through an e-commerce operator by a person not liable for registration are listed there, with the operator paying the tax.

What are the deadlines?

Actions must be taken before you file GSTR-3B for the period, and taking no action until then results in deemed acceptance. GSTR-2B is generated on the 14th of each month, and actions taken after the 14th require GSTR-2B to be recomputed.

Pending records can be claimed in later months, subject to the time limit in section 16(4) of the CGST Act. Some records, called specified records, can stay pending for only one tax period: one month for monthly filers or one quarter for quarterly filers. After that the pending option is disabled. The specified records are credit notes and upward amendments of credit notes, certain downward amendments of invoices or debit notes, and certain downward amendments of operator documents.

What is a sensible monthly routine?

1. Between the 1st and the 14th, open IMS and sort records by supplier.
2. Match each record to a bill, delivery or fee statement you actually have.
3. Accept what matches. Reject what is wrong, duplicate or not yours.
4. Keep pending only what you are waiting on, such as goods not yet received, and set a reminder.
5. Download GSTR-2B after the 14th and reconcile it with your books.
6. File GSTR-3B only after the above, using the ITC your accountant confirms.

For example, suppose a supplier reports an invoice with ₹18,000 GST, but you received only half the goods. Accepting the whole record puts the full ₹18,000 into GSTR-2B. Keeping it pending until the rest arrives avoids claiming credit early. Whether a partial claim is possible depends on the supplier amending the invoice, so ask your accountant.

What records should you keep for IMS decisions?

Keep proof for every accept or reject: the supplier invoice, the goods receipt or delivery note, the payment record, and a short note on why you rejected anything. If a credit-note dispute turns up in an audit, a clear trail saves hours. For marketplace fees, keep the monthly settlement or fee invoice download next to the matching record.

What happens with credit notes?

Accepting a specified record such as a credit note prompts a question on whether ITC needs to be reduced. Answering "No" means no ITC was claimed, so no reversal is needed. "Yes" means full or partial reversal, and remarks are mandatory for partial or no reversal. Marketplace sellers see credit notes mostly on the fee side, so check any credit note against your settlement statements.

What about quarterly (QRMP) filers?

QRMP taxpayers can use IMS, but GSTR-2B is generated quarterly and is not auto-populated for the first two months of a quarter. If you file quarterly, plan your review for the quarter-end and keep an eye on the pending-period limit.

FAQ

What is IMS in GST? It is a GST portal facility where recipients review invoices, credit notes and amendments reported by suppliers and accept, reject or keep them pending before filing GSTR-3B. The choices decide what flows into GSTR-2B.

When did IMS start? It went live on 14 October 2024. An offline Excel-based tool is now available, according to the GSTN advisory dated 21 April 2026 as reported by ClearTax.

What happens if I do nothing in IMS? The record is deemed accepted and added to GSTR-2B. That can let in credit you should not claim, so review before filing.

Can I change my action after I file GSTR-3B? The ClearTax summary says actions must be taken before filing GSTR-3B for the period. We could not confirm how changes work after filing, so ask your accountant or check the portal advisory.

Are marketplace invoices covered? Section 9(5) invoices issued by e-commerce operators are covered. We have not confirmed how fee invoices from Amazon or Flipkart appear for each seller, so check your own IMS.

Do I need IMS if I only sell B2C? You still buy inputs and services, so you are a recipient of invoices if you claim ITC. If you are on composition or claim no ITC, IMS matters less, but confirm with your accountant.

Does IMS replace GSTR-2B? No, GSTR-2B stays as the credit statement. IMS feeds GSTR-2B, as accepted records are included and rejected or pending ones are excluded.

What next?

Make IMS review a fixed step before every GSTR-3B, with your accountant. If you want the marketplace side of your business kept tidy, from catalogues to ads, see Blooprint's Amazon account management.