What is the Invoice Management System (IMS)?

IMS is a new GST portal feature (launched October 2024) that allows recipients to accept, reject, or keep pending invoices uploaded by their suppliers. Accepted invoices flow into GSTR-2B and are eligible for ITC. Rejected invoices are excluded from GSTR-2B.

Is action on IMS mandatory?

No. If you take no action on IMS, invoices are deemed accepted and flow into GSTR-2B automatically. However, actively managing IMS helps prevent incorrect ITC claims on invoices you want to reject.

Why reconcile IMS with GSTR-2B?

IMS actions (accept/reject/pending) should match what appears in GSTR-2B. If you rejected an invoice in IMS but it still appears in GSTR-2B, or vice versa, this tool identifies the discrepancy so you can take corrective action.

What is the deadline for IMS actions?

IMS actions for a month must be taken before the 14th of the following month (when GSTR-2B is generated). After GSTR-2B is generated, IMS actions for that period are locked.

What is the Invoice Management System (IMS)?

IMS is a new GST portal feature (launched October 2024) that allows recipients to accept, reject, or keep pending invoices uploaded by their suppliers. Accepted invoices flow into GSTR-2B and are eligible for ITC. Rejected invoices are excluded from GSTR-2B.

Is action on IMS mandatory?

No. If you take no action on IMS, invoices are deemed accepted and flow into GSTR-2B automatically. However, actively managing IMS helps prevent incorrect ITC claims on invoices you want to reject.

Why reconcile IMS with GSTR-2B?

IMS actions (accept/reject/pending) should match what appears in GSTR-2B. If you rejected an invoice in IMS but it still appears in GSTR-2B, or vice versa, this tool identifies the discrepancy so you can take corrective action.

What is the deadline for IMS actions?

IMS actions for a month must be taken before the 14th of the following month (when GSTR-2B is generated). After GSTR-2B is generated, IMS actions for that period are locked.

Ledgr

GST IMS Tool

IMS vs GSTR-2B

Verify that your Invoice Management System (IMS) actions — accept, reject, pending — are correctly reflected in GSTR-2B. Prevent ITC mismatches from IMS errors.

Ledgr Tool

This tool is available inside Ledgr. Free plan included — no credit card required.

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What You Upload

IMS data export from GST portal (Excel)
GSTR-2B JSON for the same period
Tax period (month)

What You Get

Invoices accepted in IMS but missing from GSTR-2B
Invoices rejected in IMS but appearing in GSTR-2B
Pending invoices and their ITC impact
ITC difference due to IMS vs GSTR-2B mismatch
Downloadable reconciliation report

How It Works

Export IMS data

Download IMS register from the GST portal for the period.

Download GSTR-2B

Download GSTR-2B JSON for the same period.

Compare actions

The tool matches invoices and checks if IMS actions match GSTR-2B inclusion.

Correct before deadline

Take corrective IMS actions before the 14th of the following month.

Free to use

Use this tool inside Ledgr

Free plan available. Upload your files, get instant reconciliation results. No credit card required.

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Frequently Asked Questions

GSTR-2B vs Purchase Register Tool →GST Return Filing Service →Ledgr — All Tools →