# IMS (Invoice Management System)

> The Invoice Management System (IMS) is a screen on the GST portal where you accept, reject or keep pending each invoice your suppliers have reported against your GSTIN. Only what you accept, or leave untouched, flows into your GSTR-2B as input tax credit.

In EaseDesk: EaseDesk matches your purchase bills with the GSTR-2B you download from the portal and shows which supplier invoices agree, differ or are missing. That tells you what to accept, reject or question in the IMS before you file GSTR-3B.

## Why it matters to your business

Your [input tax credit](/glossary/itc) depends on what your suppliers report. Before the IMS, their
invoices simply appeared in your [GSTR-2B](/glossary/gstr-2b). Now you can say which ones are
really yours. An invoice reported to your GSTIN by mistake, or for the wrong amount, can be rejected
before it turns into credit you would later have to reverse with interest.

## How it works

As of October 2026:

- When a supplier saves an invoice, credit note or debit note in their
  [GSTR-1](/glossary/gstr-1), GSTR-1A or IFF, it appears in your IMS.
- For each one you choose **Accept**, **Reject** or **Pending**. No action counts as accepted.
- Your GSTR-2B is generated on the 14th of the next month from the accepted and untouched
  documents. If you act after that, you recompute it yourself before filing
  [GSTR-3B](/glossary/gstr-3b).
- A rejected invoice goes back to the supplier, who can correct it and report it again.
- Credit notes from suppliers deserve care: accepting one reduces your credit.

## A monthly routine

1. After the 11th, when suppliers have filed, download your GSTR-2B or open the IMS.
2. Match it with the purchase bills in your books.
3. Reject what is not yours, keep pending what has not arrived, and ask suppliers about what is
   missing.
4. Recompute GSTR-2B if you acted after the 14th, then file GSTR-3B.

## Common mistakes

- Ignoring the IMS and taking credit for an invoice that was never yours.
- Rejecting an invoice because of a small difference that the supplier could correct with a credit
  or debit note.
- Leaving documents pending month after month without following up.

## Questions

### Is it compulsory to act on invoices in the IMS?

No action is treated as acceptance. An invoice you do not touch is taken as accepted when your GSTR-2B is generated on the 14th. Acting matters when an invoice is wrong or not yours, because rejecting it keeps it out of your credit.

### What do accept, reject and pending mean?

Accept puts the invoice into your GSTR-2B as credit for the month. Reject keeps it out and tells the supplier. Pending holds it over to a later month, for example when the goods have not arrived yet.

### Can I change my mind after choosing?

Yes, until you file GSTR-3B for that month. Change the action in the IMS and recompute your GSTR-2B before filing.

### When did the IMS start?

It has been available on the GST portal since 1 October 2024.

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Source: https://www.easedesk.com/glossary/ims · Updated 2026-10-02 · EaseDesk