In this article
The Invoice Management System (IMS) lets recipients act on supplier invoices and credit notes before GSTR-2B is generated. Actions (accept, reject, pending) affect the ITC that flows into your GSTR-2B.
How to use IMS
- Review invoices in IMS before the 14th.
- Accept genuine invoices; reject wrong ones.
- Use pending for invoices needing clarification, as allowed by the portal.
- Recompute GSTR-2B if required.
Why it matters
Rejected invoices reduce ITC and affect the supplier's tax liability. The portal has introduced further options over time, including a pending option for credit notes (advisory in October 2025).
Build IMS into your monthly GSTR-2B routine.
Helpful tools & services
Need expert help with this?
Talk to the GstMan team. We will guide you step by step.
General information only; not professional advice. Rates, limits and due dates change. Verify with official sources or consult a professional. Reviewed October 2026. See our editorial policy.
