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S.No.
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Question
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Reply
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1
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What is Invoice
Management System (IMS)?
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Invoice Management
System (IMS) is a facility in GST system, where the invoices/records
saved/filed by the supplier in GSTR-1/1A/IFF, can be accepted, rejected or
kept pending by recipients in order to correctly avail ITC.
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2
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How can I access IMS?
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IMS can be accessed
using below path on GST Portal : Dashboard > Services > Returns >
Invoice Management System (IMS) Dashboard.
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3
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When will IMS be made
available to taxpayers?
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IMS will be launched on
the GST Portal from 1st October 2024 and shall be available to the taxpayers
for taking actions on the received invoices/records from 14th October 2024
onwards.
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4
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What all records will
be available in IMS for taking an action?
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All the saved or filed
original invoices/records and their amendments by suppliers through
GSTR1/1A/IFF will be available to the recipient for taking actions in IMS.
However, the documents where ITC is not eligible either due to:
i. POS
rule or
ii. Section
16(4) of the CGST Act, will not appear on IMS and will directly go to ‘ITC
Not Available’ section of GSTR-2B.
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5
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What will happen to the
accepted and rejected record?
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All the
accepted/rejected records belonging to a particular GSTR-2B period will be
removed from IMS on filing of GSTR-3B for that particular period. Only the
pending record and the invoices/records belongs to future tax period shall
remain in IMS.
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6
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When will the documents
be flown to IMS?
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The documents will be
available in IMS as soon as they are saved by the supplier in their
corresponding GSTR-1/1A/IFF.
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7
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When can the recipient
taxpayer take action on a record?
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As soon as a supplier/
taxpayer saves an Invoice/ records in GSTR-1/1A/IFF, it is shown and is
available to the recipient taxpayer in IMS for taking actions.
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8
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What all documents will
not be made available in IMS but will be part of GSTR-2B?
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Below records will not
be part of IMS but will directly flow to GSTR-2B:
1. Document flowing
from the following forms:
• GSTR 5 • GSTR 6
2. ICEGATE documents
3. RCM records
4. Document where ITC
is ineligible due to: • POS rules • Section 16(4) of CGST Act
5. Documents where ITC
to be reversed on account of Rule 37A
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9
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Who will have access to
IMS functionality?
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Taxpayers registered as
normal taxpayers (including SEZ unit/Developer) and casual taxpayers will be
able to access IMS functionality.
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10
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What are the actions
that I can take on an IMS ?
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Below actions are
allowed to take in IMS:
i. Accept
ii. ii.
Reject
iii. iii.
Pending
Note: By default all
the records will flow into “No Action” category and records with “No Action”
will be deemed accepted at the time of GSTR-2B generation.
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11
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Are there any
invoices/records where pending action is not allowed in IMS?
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Yes, for the following
4 scnearios, pending action would not be available : -
A. Original Credit note
B. Upward amendment of
the credit note rejected by the recipient irrespective of the action taken by
recipient on the original credit note
C. Downward amendment
of the credit note rejected by the recipient if original credit note was
rejected by him,
D. Downward amendment
of Invoice/ Debit note rejected by the recipient where original Invoice/Debit
note was accepted by him and respective GSTR 3B has also been filed
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12
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Can I take actions
multiple time on a document?
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Yes, action can be
taken multiple times on an invoice/record before filling of GSTR 3B. In case
of multiple actions on a record, latest action will overwrite the previous
action. However, the action taken will be frozen at the time of filing the
corresponding GSTR-3B by the recipient.
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13
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What happens to the
original record if the same record is amended by the supplier?
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If original and amended
record belongs to 2 different GSTR 2B return period, then it is mandatory to
take action on original record and file the respective GSTR 3B before taking
action on amended record (amended through GSTR-1/1A/IFF). In case if recipient
take the action on amended record first then system will not allow to save
the action in IMS.
In case both the
original records and amended records belong to same period GSTR-2B, the
action taken on amended records will prevail over the action taken on
original record.
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14
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What will happen to
documents on which taxpayers has taken an action on IMS?
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The documents will be
treated in following manner based on different kind of action:
i. Accept
–Accepted records will become part of ‘ITC Available’ section of respective
GSTR 2B. ITC of accepted records will auto-populate in GSTR 3B.
ii. Reject
–Rejected records will become part of ‘ITC Rejected’ section of respective
GSTR 2B. ITC of rejected records will not auto-populate in GSTR 3B.
iii. Pending
–Pending records will not become part of GSTR 2B and GSTR 3B. Such records
will remain on IMS dashboard till the time same is accepted or rejected or
till the time timeline prescribed in Section 16(4) of CGST Act.
iv. No
Action - records with “No Action” status will be deemed accepted at the time
of GSTR-2B generation.
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15
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Which documents will be
considered for GSTR-2B generation?
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All the filed and
accepted (no action will be treated as deemed accepted) or rejected records
will be considered for GSTR-2B generation as per the cut-off dated of
GSTR-2B. Saved records unless filed will be considered as “no action”
committed and thus will flow as the status of the record that existed before
saving for GSTR-2B generation.
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16
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What If I have taken an
action on a document in saved status but the same is edited/changed by the
supplier before filing his GSTR-1?
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In case a saved record
is edited before filing of GSTR-1 by the supplier, the amended record will
replace the saved document in IMS and the action taken on such record by the
recipient will be reset. Thus, the edited record will be available for
recipient for fresh action in IMS.
Similarly, if a
document is deleted before filing of GSTR-1/1A/IFF by supplier then such
document will be removed from IMS also.
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17
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As a taxpayer what all
will I be able to view on the IMS?
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The IMS has two
different view:
i. Recipient
view : As a recipient, a taxpayer will have an “inward supply” view to see
all the specified documents which are saved or filed by your respective
supplier. These documents will be available for actions by the recipient.
ii. Supplier
view: As a supplier, a taxpayer will have an “Outward supply” view to see
actions taken on all the specified documents by their respective recipient.
*It will be made available shortly
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18
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What happens if
recipient reject a record?
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If the recipient
rejects the record before filling of GSTR 1 by supplier, then the
invoice/record can be edited and supplier can file the GSTR 1 with same
detail. This edited record will be made available in the IMS for action by
the recipient.
If the recipient
rejects after filling of GSTR 1 by supplier, then the supplier needs to
amend/add the invoice/record in GSTR-1A or in subsequent GSTR 1/ IFF with
same detail. Amended record will be made available in the IMS for action by
the recipient.
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19
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What will happen to the
documents in IMS on filing of GSTR 3B by recipient?
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All the
accepted/rejected records belonging to a particular GSTR-2B period will be
removed from IMS on filing of GSTR-3B for that particular period
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20
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What will happen to the
documents kept pending in IMS?
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Pending records will
continue to be in IMS till the time of cut-off date as per section 16(4) of
CGST Act, 2017.
Once records crossed
the timeline prescribed in section 16(4) of CGST Act, it will be removed from
IMS.
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21
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Can I download all the
data available in IMS?
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Yes, excel download
facility is available to download the IMS data .
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22
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What is draft GSTR 2B?
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GSTR-2B will continue
to be generated on 14th of every month with the same logic as current GSTR-2B
which will now be considered as draft GSTR 2B. This draft will consist of all
the accepted / deemed accepted records and rejected records. Here, rejected records
are for view only and will not flow in GSTR-3B
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23
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Can I take any action
after generation of draft GSTR 2B?
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Yes, the recipient will
be allowed to take an action on any record available in draft GSTR 2B also,
till the filing of GSTR-3B. In such cases, at the time of filling GSTR-3B
recipient will require to recompute his GSTR 2B to have impact of actions
taken after 14th in his GSTR-3B
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24
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Is there any scenario
where draft GSTR 2B will not be generated by system on 14th of subsequent
month?
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Yes, In case the
previous period GSTR 3B is not filed by the taxpayer then the system will not
generate their draft GSTR 2B on 14th of the subsequent month.
However, the taxpayer
can generate their GSTR 2B from the IMS dashboard after filing their previous
GSTR 3B
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25
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How many times can I
regenerate GSTR 2B?
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Before filling of GSTR
3B, there is no restriction on number of times such GSTR-2B can be
recomputed/regenerated.
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26
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What about GSTR-2B for
quarterly taxpayers?
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For quarterly
taxpayers, GSTR-2B will not be generated for the months M1 and M2 of the
quarter. However, GSTR-2BQ for the quarter (M1, M2 and M3 combined) will be
generated on 14th of Q+1 month and re-computation of 2B will be allowed on or
after 14th of Q+1 month till filing of corresponding GSTR-3B. The same logic
as is there for monthly GSTR-2B / 3B will be applicable.
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27
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What will happen to
GSTR2A?
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GSTR-2A shall continue
to be generated as it is.
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28
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Is it mandatory to
recompute GSTR 2B?
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If there is any change
made by recipient on IMS dashboard after draft GSTR 2B generation by system,
it is mandatory to re-compute GSTR 2B
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29
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How to take an action
on records available on IMS dashboard
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Action on Individual
record: To take action on individual record, recipient can select the action
by clicking on the radio button available at line-item level and then click
on save button to save the action taken. 2. Action on multiple records: To
take action on multiple records in one go, recipient can select multiple
records or all the records through checkbox option available on screen. After
selecting multiple records, system will enable main action buttons on heading
of action radio buttons with count of selected records. Through these action
buttons recipient can take action on multiple records in one go.
Note: On all the
multiple selected records, only one type of action can be taken.
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30
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What will happen if the
recipient rejects the Tax Invoice or Debit Note for the supplies of FY 23-24
which was eligible for GSTR 2B of Oct’24, given the deadline to avail the ITC
by 30th November?
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Taxpayer are advised to
reconcile their records before filling of their GSTR 1 for October 2024 tax
period for which due date is 11th November 2024.
The Taxpayer can
accept/reject the record on IMS after due verification. The ITC for the
rejected record will not flow to GSTR 2B for Oct’24.
However, recipient can
change the action from rejected to accepted in IMS and recompute GSTR 2B at
the time of filing gstr 3B and take corresponding ITC in the GSTR 3B for
Oct’24.
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31
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Can a supplier amend
FCM invoice to RCM invoice and what will the impact on the ITC?
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Yes, the supplier can
amend an Invoice from FCM to RCM subject to the time limit as per GST law.
The system shall
reduce the ITC of the amended FCM Invoice in case the said invoice was
accepted by the recipient.
Further, the RCM
invoice shall flow to GSTR 2B of the recipient.
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32
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Can the place of supply
be changed by the supplier in the GSTR 1 and what will be the impact on the
ITC?
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Yes, place of supply
can be changed by the supplier in the GSTR 1 subject to the time limit given
in the GST law. Further if the ITC become ineligible due to change in place
of supply, then recipient should reverse the ITC in the Table 4B1.
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33
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What will happen if the
recipient rejects the original Credit Note or upward amended Credit Note?
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If the recipient
rejects the Credit note and furnished the GSTR 3B then the corresponding
liability will be added to the supplier liability in the GSTR 3B of
subsequent tax period.
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