The Invoice Management System (IMS) lets a recipient review every invoice a supplier files (via GSTR-1/IFF/1A) and mark it Accept, Reject or Pending before it flows into GSTR-2B.
Why it decides your ITC
- Accepted → populates GSTR-2B, supports your input tax credit.
- Rejected / Pending → does not flow into GSTR-2B, so that ITC isn't auto-available.
- From the October 2025 period, recipients can also declare the ITC amount to reverse on a record.
GSTN also offers an Excel offline tool for bulk Accept/Reject/Pending without staying logged in.
A supplier files 40 invoices for you in a month; 2 are duplicates and 1 is for goods you returned.
- Accept the 37 genuine ones → their ITC lands in your GSTR-2B.
- Reject the 2 duplicates + 1 return → they stay out of 2B, so you don't wrongly claim that credit.
Result: your 2B matches reality, and a later audit finds nothing to reverse.
Treat IMS like your bank statement — review it before the 20th every month. The costliest mistake we see is businesses ignoring IMS, then losing genuine ITC because a supplier's invoice sat "Pending" and never entered their 2B.
Not sure how this applies to you?
Rules change and the answer depends on your exact numbers. Get a qualified professional to review the GST Invoice Management System for your case — before you act.
Talk to a KyaTax expert →Frequently asked questions
Is IMS action mandatory?
IMS governs how invoices flow into GSTR-2B; not acting can affect your available ITC. Confirm your monthly process with a professional.
I rejected a genuine invoice by mistake — now what?
It won't flow into 2B for that period; there are correction paths. Handle promptly and get help if unsure.
Can I act in bulk?
Yes — GSTN offers an Excel-based offline tool for bulk actions.
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