IMS explained: what to do in the Invoice Management System every month
Written by Tax Paramarsh editorial teamReviewed by Tax Paramarsh GST deskLast updated 3 October 2026Applies to: GST rules in force on 3 October 2026
The Invoice Management System (IMS) lets you act on each invoice your suppliers report before it becomes part of your input tax credit. Used well, it stops wrong or unexpected invoices from reaching your GSTR-2B.
Your three options
- Accept — the invoice is correct; it flows into GSTR-2B.
- Reject — the invoice isn’t yours or is wrong; it stays out of GSTR-2B and the supplier is prompted to correct it.
- Keep pending — you need time (for example, goods not yet received); it waits for a later month, within limits.
If you do nothing
Invoices with no action are treated as accepted. That is convenient, but it also means wrong invoices can quietly become credit you later have to reverse.
A simple monthly routine
- After the 11th, review new invoices in IMS against your purchase register.
- Reject invoices you don’t recognise; keep pending those still in dispute.
- Recompute GSTR-2B if you changed anything.
- Claim credit in GSTR-3B from the final 2B.
Key takeaways
- Accept, reject or keep pending each supplier invoice.
- No action means deemed acceptance.
- Review IMS before the 3B due date every month.
Common questions
Does rejecting an invoice affect my supplier?
Yes — a rejected invoice prompts the supplier to correct their GSTR-1, which may change their tax.
Is IMS mandatory?
Using it is optional, but invoices you don’t act on are treated as accepted, so reviewing it is good practice.
Related
General information, reviewed on 3 October 2026 — not advice for your specific case. GST rules, forms and due dates change; talk to us before acting.