Accountants handling October 2026 returns are facing the new Invoice Management System (IMS). If you wait until the 18th of the month to reconcile your purchase register, the new action requirements will put your input tax credit (ITC) at risk. The timeline between the 14th and the 20th is already stressful for small CAs and tax practitioners. IMS adds a mandatory step: you must review every inward invoice on the GST portal before you can compute a final GSTR-2B.
What happens to pending invoices in IMS
The GSTN IMS FAQ states that the Invoice Management System (IMS) is live on the GST portal from 1 October 2024. It is available to taxpayers for taking actions on received invoices from 14 October 2024 onwards. You have three choices for every inward invoice: accept, reject, or keep it pending.
When you mark an invoice as pending, it is excluded from your current month's return. The official FAQ confirms that invoices kept pending in IMS are not included in that period's GSTR-2B. This means you cannot claim ITC on those specific invoices until you change their status to accepted in a future month.
Common mistake: Ignoring the IMS dashboard. If you do not take any action within the specified period, the system considers the record as deemed accepted. This might include duplicate bills, wrong tax amounts, or invoices that do not belong to your GSTIN. Accepting bad invoices inflates your GSTR-2B, which can trigger a DRC-01C mismatch intimation.
How to handle pending actions step by step
You need a clear process to finish your IMS actions before 18 October 2026. This gives you a two-day buffer before the GSTR-3B filing deadline on the 20th.
- Download your purchase register from your ERP software, like Tally Prime or Zoho Books.
- Log in to the GST portal and open the IMS dashboard.
- Match the portal records against your books line by line.
- Accept invoices that match perfectly and for which you have received the goods.
- Reject invoices that do not belong to you or have the wrong tax amount.
- Mark invoices as pending if you have not received the goods yet, or if there is a discrepancy you need to discuss with the supplier.
If you find a mistake after saving your actions, you have a way to fix it. After changing actions on pending invoices, the taxpayer can re-compute GSTR-2B before filing GSTR-3B. Always verify the newly generated PDF before you file.
Remember the time limit for keeping an invoice pending. Section 16(4) of the CGST Act sets a hard deadline for claiming ITC: 30 November following the end of the financial year. CGST Act Section 16(4) states that a registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the thirtieth day of November following the end of financial year to which such invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlier. Do not leave invoices pending so long that they cross this cutoff.
Worked example: October 2026 reconciliation
Let us look at a practical example for an Indian SMB owner who has three supplier invoices in October 2026.
| Invoice details | Books status | IMS action | GSTR-2B impact |
|---|---|---|---|
| Vendor A: ₹1,25,000 | Received and matched | Accept | Added to GSTR-2B |
| Vendor B: ₹45,000 | Goods not received yet | Pending | Excluded from GSTR-2B |
| Vendor C: ₹10,000 | Wrong GSTIN on invoice | Reject | Excluded from GSTR-2B |
By marking Vendor B as pending, the ₹45,000 invoice is safely held back because the goods are in transit. The accountant will not claim illegal ITC this month. When the goods arrive in November, they can change the action to accepted. The invoice will then flow into November's GSTR-2B.
Frequently asked questions
What happens if I keep an invoice pending in IMS?
Invoices kept pending in IMS will not become part of your GSTR-2B for that month. You can accept them later to include them in a future period.
Can I compute GSTR-2B again after changing actions?
Yes, after changing actions on pending invoices, you can re-compute your GSTR-2B before filing GSTR-3B.
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Start matching for freeLast checked: 10 October 2026. Sources used: GSTN IMS FAQ (22 September 2024). Related guides: GSTR-3B due date October 2026 and GSTR-2B freeze date meaning.