Invoice Management System: The Promise and the Price of Implementation
Invoice Management System
Tag: Invoice Management System GSTN
Introduction of IMS Offline Tool
The Invoice Management System (IMS) was introduced on the GST portal from the October 2024 tax period enabling the taxpayers to take actions on invoices uploaded by their suppliers through GSTR-1, GSTR-1A, or IFF, including accepting, rejecting, or keeping such…
Handbook on Invoice Management System under GST (IMS)
The Institute of Cost Accountants of India , a Statutory Body under an Act of Parliament , issued a “Handbook on Invoice Management System under GST” , December 2025 edition on 09.01.2026.
Introduction of “Pending” Option for Credit Notes and declaration of Reversal amount in IMS
FAQs is published for better understanding of the IMS functionality to keep credit notes as “pending” for one tax period.
New Changes in GSTN – Invoice Management System (IMS)
New changes in IMS from October 2025
Compilation of GST advisories & FAQs on Invoice Management System (IMS)
B Venkateswaran IRS, Assistant Commissioner Central GST (Retired), compiled all the Advisory & FAQs on Invoice management system (IMS).
IMS & Auto-Populated GSTR-2B Handling
This article outlines the process for handling auto-populated GSTR-2B data, specifically focusing on the treatment of inward supplies based on the correctness of the recipient’s GSTIN. It details the actions to be taken based on eligibility and receipt status, providing a clear workflow for accepting, rejecting, or pending entries.
Advisory: New Changes in Invoice Management System (IMS)
This is to bring to your notice that several new changes have been introduced in the Invoice Management System (IMS) to simplify the taxation system and reduce the compliance burden on the taxpayers. The following are the key updates
New invoice system in works to curb automated notices
The Central Board of Indirect Taxes and Customs (CBIC) is working on a new advanced invoice management system that will prevent system-generated notices being sent automatically to taxpayers for mismatch in the goods and services tax (GST) returns.