IMS Action Guide
Updated July 2026
Not sure whether to Accept, Reject, or mark Pending an invoice in the GST Invoice Management System (IMS)? Pick your situation for an instant recommendation.
IMS Action Guide
Frequently Asked Questions
What is the GST Invoice Management System (IMS)?
A feature on the GST portal, live since October 2024, where recipients review each inward invoice and mark it Accept, Reject, or Pending before it flows into their GSTR-2B for ITC claims.
What happens if I don't take any action on an invoice?
It is automatically treated as "deemed accepted" once your GSTR-2B is generated — silence is not a neutral, no-effect choice, it defaults to acceptance.
Can I mark a credit note as Pending?
Yes, since October 2025 — credit notes, upward amendments of credit notes, and certain downward amendments can now be marked Pending, giving you time to resolve disputes before they affect your ITC.
Does IMS replace GSTR-2B?
No — IMS is a control layer that feeds into GSTR-2B. Your actions in IMS determine which invoices appear in your GSTR-2B and are therefore available for ITC in GSTR-3B.