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GlossaryGSTWhat is Invoice Management System (IMS)?
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What is Invoice Management System (IMS)?

The Invoice Management System (IMS) is a GST portal facility that lets a recipient accept, reject or keep pending each supplier invoice before it flows into GSTR-2B.

Bare Law Reference: GST portal advisories; Section 16(2)(aa), CGST Act.

Detailed Explanation

How it works

Only accepted (and deemed-accepted) invoices form part of GSTR-2B and become eligible ITC, giving recipients control over their credit and reducing reversals.

Frequently asked questions

What does IMS do?

It lets recipients accept, reject or hold supplier invoices before they become part of GSTR-2B.

Does no action lose the credit?

No, no-action invoices are deemed accepted and flow into GSTR-2B.

This content is for general guidance only and does not constitute professional advice. Tax law changes frequently — verify the current position and consult a qualified Chartered Accountant before acting. Last reviewed: June 2026.

Key Takeaways

  • IMS controls which invoices enter GSTR-2B.
  • Accepted/deemed-accepted invoices become eligible ITC.
  • Pending invoices defer credit.
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