The Invoice Management System (IMS) on the GST portal shows each recipient the invoices and credit notes that suppliers have reported in GSTR-1, IFF or GSTR-1A. The recipient can act on each document before GSTR-2B is generated.
The three actions
| Action | Effect |
|---|---|
| Accept | The document is included in GSTR-2B and its credit becomes available |
| Reject | The document is excluded from GSTR-2B; the supplier sees the rejection and can amend |
| Pending | The document is held back and carried to the next period, within the time limit for availing credit |
If the recipient takes no action, the document is treated as deemed accepted when GSTR-2B is generated.
How it fits the monthly cycle
- Suppliers file GSTR-1 or IFF; documents appear in the recipient’s IMS.
- The recipient reviews and acts on them in IMS.
- GSTR-2B is generated on the 14th of the following month, based on the IMS actions. The recipient can recompute it after further IMS actions, before filing GSTR-3B.
- GSTR-3B is filed using the credit in GSTR-2B.
What to check before accepting
- The invoice belongs to the business and the goods or services were received.
- Values, tax rates and GSTIN match the purchase record.
- The credit is not blocked under section 17(5).
- For credit notes, accepting reduces credit; rejecting a valid credit note can create a later mismatch.
Good practice
- Match IMS data with the purchase register every month before the 14th.
- Mark documents pending rather than rejecting them when goods are in transit or details are being checked.
- Keep a record of reasons for each rejection, to answer later queries.
Official sources
Disclaimer. This article explains the law as understood on the review date shown above. It is general information, not advice on any particular case. Provisions may have changed since; refer to the official sources and obtain professional advice before acting. Full disclaimer.