IMS & GSTR-2B

IMS kya hai GST: Accept, reject aur pending rules

By gstr2bmatch.in Editorial Team · Updated 23 October 2026 · 5 min read

IMS yaani Invoice Management System GST portal par ek functionality hai jisme recipient apne supplier ke uploaded invoices ko Accept, Reject ya Pending mark kar sakta hai. Is system se aap tay karte hain ki kaun sa invoice aapke GSTR-2B me shamil hoga aur kiska ITC aap GSTR-3B me claim karenge. Inward bills par sahi action lene se galat ITC claim aur mismatch notice ka jokhim kam hota hai.

Agar aap ek GST registered business chalate hain ya accounts sambhalte hain, to aapne portal par Invoice Management System dekha hoga. IMS se pehle supplier ka har uploaded invoice sidhe recipient ke GSTR-2B me dikhta tha, chahe maal mila ho ya nahi. Ab buyer ke paas har invoice par action lene ka adhikar hai.

IMS kya hai aur GST portal par iska role kya hai

Invoice Management System (IMS) GST portal par 1 October 2024 se shuru hua ek dashboard hai, jiska vivaran GSTN IMS FAQ me diya gaya hai. Jab supplier apna GSTR-1, IFF ya GSTR-1A file karta hai, to uske inward records buyer ke IMS dashboard par dikhai dete hain.

GST kanoon me ITC claim karne ke liye Section 16(2), CGST Act ki shartein poori hona anivarya hai. In sharton ke mutabik buyer ke paas tax invoice hona chahiye aur goods ya services actual me receive honi chahiye. IMS recipient ko yeh facility deta hai ki bina delivery mile kisi invoice ka ITC galti se na uthe.

Accept, reject aur pending actions ka matlab

IMS dashboard par har inward supply ke samne recipient ko teen vikalp milte hain:

  • Accept: Iska matlab hai ki invoice aapke purchase register se poori tarah match karta hai aur maal receive ho chuka hai. Accepted invoice seedhe us tax period ke GSTR-2B me ITC claim ke liye shamil ho jata hai.
  • Reject: Iska upyog tab hota hai jab supplier ne galat invoice upload kiya ho, jaise galat GSTIN, wrong value ya aisa order jo aapne kabhi diya hi na ho. Rejected invoice aapke GSTR-2B me nahi aayega aur iska koi ITC nahi milega.
  • Pending: Yeh action un invoices ke liye hai jahan bill to sahi hai lekin mahine ke aakhiri din tak goods raste me hain (goods in transit), ya calculation par vendor se baat chal rahi hai. Pending rakha gaya invoice us mahine ke GSTR-2B me nahi aayega, jisse galat ITC claim nahi hota.

Common mistake: Agar goods physically receive nahi huye hain aur invoice ko accept kar liya jaye, to Section 16(2) ke tehat audit me interest aur penalty ka notice aa sakta hai. Jab tak receipt confirm na ho, invoice ko Pending category me rakhna behtar rehta hai.

Kirana store example: teen bills par IMS actions

Ek practical business situation dekhte hain. Jaipur me Ramesh Kirana Store regular GST me registered hai. October 2026 me Ramesh ke teen alag vendors ne portal par invoices upload kiye:

Invoice Supplier Taxable value GST (18%) IMS action GSTR-2B impact
INV-101 Sharma Wholesale (Oil & grains) ₹50,000 ₹9,000 Accept October GSTR-2B me add hoga
INV-205 Gupta Agencies (Packaged snacks) ₹20,000 ₹3,600 Pending October GSTR-2B me exclude hoga
INV-309 Verma Foods (Wrong bill uploaded) ₹10,000 ₹1,800 Reject Exclude hoga, ITC zero

Ramesh ki books of accounts aur portal ke beech math is tarah calculate hota hai:

  • Ramesh ke purchase register me valid invoices ka tax: ₹9,000 + ₹3,600 = ₹12,600.
  • Suppliers dwara portal par upload kiya gaya kul tax: ₹9,000 + ₹3,600 + ₹1,800 = ₹14,400.

October 2026 ke liye final eligible ITC calculation formula:

Eligible ITC in GSTR-3B = Total tax of Accepted invoices

Eligible ITC = ₹9,000

Pending invoice tax (₹3,600) agle tax period ke liye carry over ho jata hai. Jab November me stock Ramesh ke godown par delivery ho jayega, tab Ramesh IMS me isse Accept karega aur tab yeh November ke return me judega. Galat invoice ka ₹1,800 tax reject ho gaya, isliye department se mismatch notice aane ka koi chance nahi banta.

IMS portal par action lene ka workflow

Services → Returns → Invoice Management System (IMS) Dashboard → Inward Supplies → Select Action → Recompute GSTR-2B
  1. GST portal par login karein aur menu me Services > Returns > Invoice Management System (IMS) par click karein.
  2. Inward Supplies card me jakar tax period choose karein aur view par click karein.
  3. Screen par dikh rahe har invoice ke liye Accept, Reject ya Pending radio button ko select karein.
  4. Selection review karne ke baad save karein.
  5. Agar aapne 14th tarikh ke baad action change kiya hai, to GSTR-3B file karne se pehle portal par Recompute GSTR-2B button par click karein taaki updated ITC calculate ho sake.

IMS par actions finalize karne ke baad aapka GSTR-2B in Hindi taiyar hota hai, jisse aap apne purchase register ke saath tally kar sakte hain.

Frequently asked questions

Kya IMS me invoice ko pending rakhne par ITC milta hai?

Nahi, jis invoice ko aap IMS me Pending mark karte hain, uska ITC us mahine ke GSTR-2B me include nahi hota hai. Jab aap future tax period me us invoice ko Accept karenge, tab woh us period ke GSTR-2B me aayega.

IMS me galat action select ho gaya to kya usse badal sakte hain?

Haan, GSTR-3B file karne se pehle aap IMS dashboard par jakar apna action change kar sakte hain. Action change karne ke baad portal par Re-compute GSTR-2B button dabana zaroori hota hai.

Kya IMS har GST registered taxpayer ke liye available hai?

Haan, regular taxpayers aur SEZ units jo normal inward supplies par ITC claim karte hain, un sabhi ke liye GST portal par IMS dashboard uplabdh hai.

Check your own GSTR-2B

Apne purchase register aur GSTR-2B ko match karne ke liye gstr2bmatch.in ka use karein. Invoices browser me hi process hote hain aur koi bhi file server par upload nahi hoti.

Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server.

Reconcile GSTR-2B →

Last checked: 23 October 2026. Sources: GSTN FAQ on IMS, CBIC Tax Information.