Between the 14th and the 20th you find invoices that are in your books and not in GSTR-2B, and the first question is whose action fixes it. If it is IMS Pending, the fix is in your hands. If the supplier left it out of GSTR-1, no click of yours will bring it back. This guide separates the two, shows the rupee cost, and gives the steps to clear what is yours. The related decisions are covered in separate guides: when to accept, reject or keep Pending, and credit notes in IMS.
What IMS is and what Pending does
The GSTN IMS FAQ describes IMS as a facility where the invoices and records saved or filed by the supplier in GSTR-1, GSTR-1A or the invoice furnishing facility (IFF) can be accepted, rejected or kept pending by the recipient, so that ITC is availed correctly. It went live on the portal from 1 October 2024, with actions available from 14 October 2024.
The line that matters for reconciliation is this one:
“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)” Source: GSTN IMS FAQ
Two things follow. First, Pending is not a neutral parking spot. The credit is not in GSTR-2B, and GSTR-3B Table 4(A)(5), “All other ITC”, is filled from GSTR-2B, so it is not in the auto-populated return either. Second, per that FAQ, Pending does not undo itself month by month. It stays until you act or until the section 16(4) time limit; see the section 16(4) guide for that limit. For credit notes and some amendments a later FAQ sets a specified period, covered further down.
It is also reversible. The same FAQ says the recipient can change the action from rejected to accepted in IMS, recompute GSTR-2B at the time of filing GSTR-3B, and take the corresponding ITC in GSTR-3B. Pending can be changed the same way: accept it, then recompute.
Three reasons an invoice is in your books and not in GSTR-2B
Each has a different owner, so look before you chase anyone.
| Reason | Whose action fixes it | How to check | Guide |
|---|---|---|---|
| Kept Pending in IMS | You: accept it, then recompute GSTR-2B | The record shows as Pending on your IMS dashboard | Decision tree |
| Supplier has not reported it | The supplier: report it in GSTR-1, or add it through GSTR-1A before filing GSTR-3B | No record on your IMS dashboard against that supplier and invoice | Supplier not filing |
| Reported with a different number or GSTIN | Both sides: agree the correct details, then the supplier amends | A record with a near-identical number, or one against another GSTIN, appears in your files | Invoice number mismatches |
The rule behind the second row is section 16(2)(aa): credit is allowed only if the supplier has furnished the invoice details in the statement of outward supplies and they have been communicated to you in GSTR-2B. GSTN says a supplier can amend or add current-period records through GSTR-1A after filing GSTR-1 and before filing GSTR-3B. See amended invoices and GSTR-1A, and the vendor payment-hold SOP for a supplier who keeps missing.
How the tool labels them: “likely IMS Pending”
The tool has no access to your IMS dashboard, so it works from the two files you give it. For each invoice in your purchase register it looks for the same supplier GSTIN and invoice number in your GSTR-2B. Spaces, symbols and leading zeros in the number are ignored in the comparison. The buckets that matter here are:
- E, IMS Pending (ITC blocked): the invoice is not found in your GSTR-2B, but the supplier's GSTIN does appear in it for other invoices.
- C, in books, missing from GSTR-2B: the supplier's GSTIN does not appear in your GSTR-2B at all. The supplier has most likely not filed GSTR-1.
So “IMS Pending” in the tool means likely IMS Pending. A supplier who reported ten of your eleven invoices and left out the eleventh also lands in bucket E, and so does an invoice reported with a different number. The example below shows the difference in rupees.
Worked example: ₹2,61,000 flagged, ₹1,62,000 actually Pending
An illustrative trader reconciles on the 15th. Five invoices from the month are shown; the rest of the month matched and is left out. All are taxed at 18%. The 2B column is as downloaded on the 14th.
| Supplier | Invoice no. | Taxable value | Tax in books | In GSTR-2B? | Tool bucket |
|---|---|---|---|---|---|
| Global Tech Components | GTC/2026/0217 | ₹12,00,000 | ₹2,16,000 | Yes | A matched |
| Durga Electricals | DE-3344 | ₹4,00,000 | ₹72,000 | Yes | A matched |
| Shree Vinayak Traders | SVT/2026/0841 | ₹9,00,000 | ₹1,62,000 | No | E |
| Patel Industrial Supplies | PIS-26-00312 | ₹5,50,000 | ₹99,000 | No | E |
| Mehta Packaging Works | MPW/0094/26 | ₹3,00,000 | ₹54,000 | No | C |
| Total | ₹33,50,000 | ₹6,03,000 |
The tool's two totals: bucket E is 1,62,000 + 99,000 = ₹2,61,000, shown as IMS Pending, and ITC at risk (buckets C and E) is 2,61,000 + 54,000 = ₹3,15,000. The credit in GSTR-2B for these five invoices is 2,16,000 + 72,000 = ₹2,88,000, and 6,03,000 less 3,15,000 is the same ₹2,88,000.
Now the trader opens the IMS dashboard and phones the two suppliers.
| Invoice | Tax | What the check shows | ITC this month |
|---|---|---|---|
| SVT/2026/0841 | ₹1,62,000 | On the IMS dashboard as Pending; goods were received | Accept, recompute, claim |
| PIS-26-00312 | ₹99,000 | Not on the dashboard. The supplier reported its other invoices and missed this one | Held until the supplier reports it |
| MPW/0094/26 | ₹54,000 | Supplier has no records in the 2B; GSTR-1 not filed | Held until the supplier files |
After accepting SVT and recomputing, the usable credit is 2,88,000 + 1,62,000 = ₹4,50,000. The held credit is 99,000 + 54,000 = ₹1,53,000. Together: 4,50,000 + 1,53,000 = ₹6,03,000, the full tax in the register.
What skipping the check costs. File GSTR-3B from the 14th's GSTR-2B and the credit is ₹2,88,000, not ₹4,50,000. If your output tax is higher than the credit, that is ₹1,62,000 more paid in cash for the month on an invoice that was yours to accept. Treating all of bucket E as IMS Pending would also have been wrong: only ₹1,62,000 of the ₹2,61,000 was Pending, and Patel's ₹99,000 needed a supplier chase.
Five steps to clear what is yours
- Start from bucket E in the tool. Sort by tax amount and take the largest first; the By supplier view lists the highest ITC at risk at the top.
- Open your IMS dashboard. On the portal: Services → Returns → Invoice Management System (IMS) Dashboard. Menu names can change; check the portal. Filter by the supplier's GSTIN and look for the invoice.
- Confirm the goods or services arrived. Section 16(2)(b) says credit is allowed only if you have received the goods or services. For goods sent in lots, the first proviso lets you take credit on receipt of the last lot. If you have not received them, leave it Pending; that is what the option is for.
- Accept what is right. If the record is correct and received, change the action to Accept. If it is wrong, see the decision tree first.
- Recompute GSTR-2B before filing GSTR-3B. The GSTN FAQ ties the recompute to the time of filing. Then check that Table 4(A)(5) shows the new figure. The steps and timing are in how to recompute GSTR-2B. For monthly filers GSTR-3B is due on the 20th, so leave time for it.
Mistakes that turn a timing issue into a notice
- Raising Table 4(A) by hand. GSTN's GSTR-3B FAQ says the auto-populated values are editable “as of now”, but an upward edit of Table 4A is highlighted in red with a warning. Claiming more than GSTR-2B shows is also the situation behind a DRC-01C intimation: the GSTN advisory says a difference beyond a pre-defined limit triggers it, and Rule 88D allows seven days to pay or explain. Recompute instead. See how to reply to DRC-01C.
- Chasing before looking. A supplier who is told to file something already filed loses patience, and the real gap stays open. Look first.
- Leaving Pending with no note. Record why each invoice is Pending and who will act, or it will be rediscovered in November.
Pending and credit notes
A later GSTN FAQ describes a Pending option for credit notes and some amendments, with remarks, and says that Pending action is disabled after a specified period.
“Pending action will be disabled after specified period. Hence, recipient has to accept or reject that record after the expiry of specified time period. If no action is taken then system will consider such record as deemed accepted.” Source: GSTN FAQ on GSTR-9 for FY 2024-25, in the part about the IMS Pending option
The same FAQ sets the period. For records reported from the October 2025 tax period onwards, a monthly filer can keep them Pending for one month and a quarterly filer for one quarter, counted from the GSTR-2B period the record falls in. In the FAQ's own example, a credit note in a GSTR-1 filed on 10 November 2025 sits in the October 2025 GSTR-2B, so it can stay Pending until the GSTR-3B due date for November 2025, which is 20 December 2025. After that the Pending button goes, and a record with no action is deemed accepted. For the conditions on credit notes and downward amendments, see the credit note guide.
Find your likely IMS Pending invoices
Load your GSTR-2B (Excel or JSON) and your purchase register into gstr2bmatch.in. It shows the ₹ total of invoices that are likely IMS Pending (bucket E) next to the ITC at risk, with a By supplier list and a CSV or Excel export. It cannot read your IMS dashboard or file anything. Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server.
Frequently asked questions
What does keeping an invoice Pending in IMS do to my ITC?
The GSTN IMS FAQ says Pending records will not become part of GSTR-2B and GSTR-3B. The credit is not available in the return until you accept the record and recompute GSTR-2B before filing GSTR-3B.
Can I change a Pending or Rejected invoice to Accepted later?
Yes, within limits. The GSTN IMS FAQ says a recipient can change the action from rejected to accepted and recompute GSTR-2B at the time of filing GSTR-3B. Pending records stay on the IMS dashboard until accepted or rejected, or until the timeline in section 16(4).
How do I know whether an invoice is IMS Pending or the supplier has not filed?
Open the IMS dashboard and look for the record. If it is there as Pending, the action is yours. If it is not there, the supplier has not reported it in GSTR-1, GSTR-1A or IFF against your GSTIN, or has reported it with a different number or GSTIN.
Does gstr2bmatch.in detect IMS Pending invoices?
It flags invoices as likely IMS Pending when they are missing from your GSTR-2B but the supplier has other invoices in it. It cannot read your IMS dashboard, so confirm each one there before you act.
Can I keep a credit note Pending in IMS?
A GSTN FAQ says a Pending option has also been provided for credit notes, upward amendments of credit notes and some downward amendments. For records from the October 2025 tax period onwards, it can stay Pending for one tax period (a month, or a quarter for quarterly filers) and is then deemed accepted if you take no action.
Last checked: 21 October 2026. Sources: GSTN IMS FAQ, GSTN FAQ on GSTR-9 for FY 2024-25 (IMS Pending option), CGST Act section 16, GSTN GSTR-3B help, Table 4, GSTN GSTR-3B user guide, GSTN GSTR-1A FAQ, GSTN DRC-01C advisory, Notification 38/2023-CT (Rule 88D).