GST Invoice Management System (IMS) ne recipients ke liye ITC claim karne ka tareeka badal diya hai. Pehle log apne books ko GSTR-2A/2B se khud reconcile karte the aur mismatches baad mein notices ke through sort hote the. Ab IMS ek dashboard deta hai jahan har supplier ki invoice par pehle hi Accept/Reject/Pending ka decision liya ja sakta hai — isse GSTR-2B aur ultimately GSTR-3B directly banti hai.
Quick Summary
- IMS ek GST portal feature hai jahan recipient har inward invoice ko Accept, Reject, ya Pending kar sakta hai — 1 October 2024 se live hai
- Koi action na loon to invoice 'deemed accepted' ho jaata hai jab GSTR-2B generate hoti hai — ITC automatically flow ho jaata hai
- October 2025 se credit notes ke liye bhi Pending option, aur reject/pending par mandatory remarks zaroori hain
IMS Hai Kya
IMS GST portal ka ek feature hai (Dashboard > Services > Returns > Invoice Management System) jo recipient ko har us invoice/credit-debit note par action lene deta hai jo supplier ne GSTR-1/1A/IFF ke through report ki hai — pehle ye ITC mein aaye, uske pehle.
Ye 1 October 2024 se portal par available hai, aur 14 October 2024 se actions lena shuru ho gaya (October 2024 tax period ki GSTR-2B ke liye time par).
Step-by-Step Process
- GST portal login karein → Dashboard → Services → Returns → Invoice Management System (IMS)
- 'Inward Supplies' view kholkar har invoice/credit note/debit note review karein
- Har record par: Accept (ITC mein include karna hai), Reject (dispute hai, ITC mein nahi chahiye), ya Pending (decision baad mein) chunein
- Koi action nahi liya to GSTR-2B generate hote time record 'deemed accepted' ho jaata hai
- Draft GSTR-2B (~14 tareekh ko available) review karke confirm karein ki actions sahi se reflect ho rahe hain
- GSTR-3B file karein, jo IMS actions/GSTR-2B ke basis par auto-populate hoti hai
GSTR-2B ke Saath Connection
Ab GSTR-2B directly IMS actions se banti hai — sirf Accepted aur deemed-accepted invoices 'ITC Available' table mein jaate hain; Rejected invoices ek separate 'ITC Rejected' section mein rehte hain aur kabhi ITC-eligible figures mein nahi aate.
Section 16(4), CGST Act ka statutory time limit ITC claim karne ke liye alag se apply hota rehta hai — IMS mein 'Pending' status sirf portal-level deferral hai, ye statutory deadline ko extend nahi karta.
October 2025 Se Enhancements
Naye features jo aapko pata hone chahiye
October 2025 tax period se, credit notes aur kuch amendments ke liye bhi 'Pending' option mil gaya hai (limited window ke saath), recipients ab exact/partial ITC reversal amount declare kar sakte hain (poora automatic reversal nahi), aur Reject ya Pending mark karte waqt ab mandatory remarks dena zaroori hai — isse audit trail banta hai aur arbitrary rejections kam hote hain.
IMS ka sahi tarike se use karna ab ITC accuracy ke liye zaroori ho gaya hai — koi bhi action na lena bhi ek decision hai (deemed acceptance), aur ye galti se galat ITC claim kara sakta hai agar aap regularly review nahi karte. Hamari GST Return Filing service mein hum aapke IMS dashboard ko monthly review karte hain taaki koi bhi invoice galti se accept/reject na ho. GSTR-9C Reconciliation guide bhi dekhein agar aap annual reconciliation kar rahe hain.
Frequently Asked Questions
GST IMS kab shuru hua tha?
Ye GST portal par 1 October 2024 se live hua, aur 14 October 2024 se taxpayers actions lena shuru kar sake.
Agar main kisi invoice par koi action na loon to kya hoga?
Jab GSTR-2B generate hoti hai to wo 'deemed accepted' maani jaati hai aur ITC automatically flow ho jaata hai — matlab inaction ITC ko block nahi karta, lekin jo aapko disagree hai use actively Reject karna zaroori hai.
GSTR-2B generate hone ke baad kya main decision badal sakta hoon?
Haan, IMS mein action badal sakte hain, lekin agar ye ~14 tareekh ke draft GSTR-2B ke baad kiya jaaye to GSTR-2B recompute karni padegi GSTR-3B file karne se pehle.
Kya invoice Reject karne se ITC hamesha ke liye chala jaata hai?
Us period ke liye ITC GSTR-2B/3B mein nahi aata; baad mein claim karne ke liye aam taur par supplier ko GSTR-1A ke through invoice re-file/amend karni padti hai, ya dono parties ke beech resolve karna padta hai.
Kya IMS se Section 16(4) ki ITC deadline badal gayi hai?
Nahi — Section 16(4) ki statutory deadline IMS se alag hi apply hoti hai; IMS mein 'Pending' sirf portal-level deferral hai, statutory extension nahi.
IMS ka process GSTN advisories ke through samay-samay par update hota hai. Ye article 17 September 2026 tak ke known process par based hai — latest GSTN advisory se confirm karein.