GST Invoice Management System (IMS): Accept, Reject or Pending — and Why ITC Depends on It

Updated 2026-08-02 · By KyaTax · 7 min read

The Invoice Management System (IMS) on the GST portal lets a recipient review every invoice a supplier files (via GSTR-1/IFF/1A) and mark each one Accept, Reject or Pending before it flows into your GSTR-2B.

Why it matters for your ITC

Accepted invoices populate your GSTR-2B and support your input tax credit (ITC).
Rejected / Pending invoices do not flow into GSTR-2B, so the related ITC is not auto-available.
From the October 2025 tax period, recipients can also declare the amount of ITC to be reversed for a record.

The GSTN has also released an Excel-based offline tool for bulk Accept/Reject/Pending actions without staying logged in.

Practical impact: reconciling and acting in IMS each month protects your ITC. Ignoring it can mean credit you are entitled to does not appear — or credit you should not claim slips through.

Important: This article is general information based on laws, notifications and public sources current as of August 2026. It is not legal, tax, accounting or professional advice or opinion, and must not be relied on for any decision. Tax and legal rules change frequently and their application depends on your specific facts. Please verify the latest position and connect with a KyaTax expert or your professional advisor before acting.

Rules change often and how they apply depends on your exact numbers and facts. Don't guess on the GST Invoice Management System — get a qualified professional to review your case.

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Frequently asked questions

Is IMS action mandatory?

IMS is how invoices flow into GSTR-2B; not acting can affect which ITC is available to you. The exact treatment of "no action" records is governed by GSTN rules — confirm your monthly process with a professional.

What happens if I reject a genuine invoice by mistake?

It will not flow into GSTR-2B for that period. There are correction paths; handle promptly and get help if unsure.

Can I do IMS actions in bulk?

Yes — GSTN offers an Excel-based offline tool for bulk actions.

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