IMS, the Invoice Management System, is a GST portal feature that lets a buyer review invoices, credit notes and amendments reported by suppliers, then accept, reject or keep them pending. It went live on 14 October 2024. Only accepted documents feed into your GSTR-2B, which decides the input tax credit you can claim.
The three actions
| Action | Result |
|---|---|
| Accept | Document flows into GSTR-2B and your ITC statement |
| Reject | Left out of GSTR-2B and ITC |
| Pending | Excluded this month, carried to the next |
All three are described in ClearTax's guide. If you take no action before filing GSTR-3B, the document is deemed accepted.
Timing
GSTR-2B is generated on the 14th of each month. If you act after that, use the Compute GSTR-2B button to refresh it. GSTR-3B is due by the 20th of the following month. Some records, such as credit notes, can stay pending for only one tax period. Quarterly (QRMP) filers get GSTR-2B quarterly for the first two months of a quarter. The GST portal's downloads section offers an Excel-based IMS offline utility (v2.0) that helps taxpayers act on their IMS dashboard offline.
Why a marketplace seller should care
Your supplier invoices for stock, packaging and services land in IMS. Marketplace fee invoices and GST on marketplace fees also affect your credit. The marketplace's own collection of tax is separate: see TCS under Section 52. This is general information, not tax advice; confirm with a GST practitioner.
Quick routine for a seller
Open IMS on the GST portal before the 14th, review new supplier invoices and credit notes against your purchase records, and accept the correct ones. Reject only what is wrong, for example an invoice that is not yours. Use Pending sparingly, because it is limited to one tax period for some documents.
Limit on claiming credit. Pending invoices can still be claimed later, but the claim is subject to the time limit in Section 16(4) of the CGST Act, 2017. Your accountant should track that date.
What is not confirmed. We did not open a GST portal or CBIC page on IMS, so the details above come from ClearTax's guide only. Check the GST portal for the current rules.
Blooprint, a Bengaluru e-commerce agency, manages Amazon seller accounts and catalogues; your GST filing stays with your accountant, and our Amazon account management covers the marketplace side.