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GST

Tax Guide

IMS-notice — IMS action required — accept / reject / pending invoice

Key mapping

IMS action required — accept / reject / pending invoice

Explanation

IMS action required — accept / reject / pending invoice

Trigger: Supplier has filed an invoice in GSTR-1 or IFF that the recipient has not yet acted upon in the Invoice Management System (IMS).

How to reply: Log in to the GST portal → IMS → Inward Supplies. Accept invoices where ITC will be claimed. Reject invoices that are incorrect (incorrect amount, wrong GSTIN, not received). Leave as Pending for invoices to be matched later.

How to respond

Log in to the GST portal → IMS → Inward Supplies. Accept invoices where ITC will be claimed. Reject invoices that are incorrect (incorrect amount, wrong GSTIN, not received). Leave as Pending for invoices to be matched later.

Related terms and sections

IMSInvoice Management Systemaccept rejectITCGSTR-3BGST compliance

Use this in practice

Run this reconciliation → →

Related sections

IT Act 2025 Section Mapper →All GST notices explained →

All section references are sourced from the Income Tax Act 2025 (official gazette, incometaxindia.gov.in) and cross-referenced against CBDT's comparative statement. Always verify on the official portal before filing. This page is for reference only and does not constitute legal or tax advice.