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Frequently asked questions on IMS
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Frequently asked questions on IMS

Owned by EaseMyGST - KB team
Last updated: Mar 05, 2025
3 min read

Q1. Who will have access to IMS functionality? 

  • GST-registered normal taxpayers 

  • SEZ unit/SEZ developers) 

  • GST-registered casual taxpayers 

Q2. As a taxpayer, what will I be able to view on the IMS? 

As a taxpayer, you will have two separate view options inside the IMS:

  • Inward Supplies - This is the recipient's view. All options related to taking actions on record will be available in this section.   

  • Outward Supplies—This is the supplier's view. Suppliers can check actions taken on their saved or filed records in this section.  

Q3. Which invoices have been visible on the IMS dashboard since 14th Oct 2024?

GSTN launched IMS on 1st October, but users were allowed to upload documents from 14th October 2024. So, all invoices/records for the GSTR-2B period from the October 2024 return period onwards are available on the dashboard. Users will not be able to check records/invoices for any GSTR-2B period (like Sept 24, Aug 24, etc.) before October 2024. 

Q4. Which is the first GSTR-2B prepared using actions taken on IMS?

The IMS will auto-generate the first draft of GSTR-2B for any users on 14th November 2024. It will be generated based on all actions a user took from 14th October 2024 for the GSTR-2B period of October 2024.

Q5. Can a taxpayer take action after 14th Nov 2024 and regenerate GSTR-2B of the Oct ‘24 return period?

Yes. A taxpayer can amend or take other actions after 14 November 2024 on invoices/records for the Oct 24 GSTR-2B return period and recompute their GSTR-2B in the portal. This is allowed until the taxpayer files their GSTR-3B for the Oct 24 return period. 

Q6. Is it mandatory to act on IMS? What happens if no action is taken?

The GST portal considers records/invoices as ‘deemed accepted’ if users do not take action in the IMS within a GST return period for auto-generating GSTR-2B for taxpayers. So, acting on records/invoices in the IMS is not mandatory. However, in that case, inappropriate invoices will also be considered as ‘deemed accepted’, causing improper tax liability and compliance issues. 

Q7. What will happen to the accepted and rejected records?

  • Once accepted in the IMS, an invoice will become a part of GSTR-2B. The portal will auto-populate GSTR-2B and GSTR-3B with tax-paid details from the accepted invoice for the ITC claim. 

  • Once rejected in the IMS, an invoice will not become part of the GSTR-2B, and the portal will not auto-populate GSTR-3B with details of the rejected invoice. 

  • IMS at the supplier's end will show rejected invoices and allow the supplier to amend invoices through GSTR-1 (if not filed already) or GSTR-1A. 

When GSTR-3B is filed for a period, all the accepted/rejected records (except records with PENDING status until the limit as per u/s 16(4) of CGST Act) related to that period will be removed from IMS. 

Q8. When will the invoices/documents flow to IMS?

Invoices will appear in the IMS dashboard when suppliers save the documents in their corresponding GSTR-1/1A/IFF. 

Q9. When can the recipient taxpayer take action on a record?

Recipient taxpayers can take action on an invoice or record as soon as it appears on their IMS dashboard. 

Q10. What will happen to the documents in IMS when the recipient files GSTR 3B?

The system will remove all the accepted/rejected records belonging to a particular GSTR-2B from the IMS once GSTR-3B for the period is filed. 

Q11. What will happen to the documents that are kept pending in IMS?

Pending records will continue to appear in the IMS until the timeline prescribed by section 16(4) of the CGST Act, 2017. Beyond the cut-off date, the system will remove them as those records will no longer be eligible for ITC.  

Q12. What is the draft GSTR 2B?

Under the IMS facility, the system-generated GSTR-2B is considered a draft GSTR 2B. It is generated on the 14th of every month and contains accepted, deemed accepted, and rejected records. However, rejected records are view-only and cannot flow to the GSTR-3B. 

Q13. How many times can I regenerate GSTR-2B?

There is no restriction until the GSTR-3B is not filed within its due date. 

Q14. Is it mandatory to recompute GSTR 2B?

If a taxpayer takes action or changes records in the IMS dashboard after the generation of the draft GSTR-2B it is mandatory to recompute GSTR-2B.

Q15. Can I download all the data available in IMS? 

Yes, all data in the IMS is available for download in Excel format.

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