IMS Accept/Reject: Step-by-Step Portal Guide

What is IMS and why does it matter?

IMS (Invoice Management System) lets recipients view, accept, or reject invoices filed by suppliers in GSTR-1. Accepted invoices flow into GSTR-2B; rejected invoices do not. For the full compliance context, read our IMS and GSTR-2B guide.

Step 1: Access IMS on the GST portal

1. Log in to gst.gov.in with the client's GSTIN
2. Go to Services → Returns
3. Click Invoice Management System (IMS)
4. Select the financial year and return period

Step 2: Review pending invoices

Filter by status: Pending. Cross-reference each pending invoice against the client's purchase register. Verify GSTIN, invoice number, date, and tax amounts match.

Step 3: Accept valid invoices

For invoices that match your purchase books:

1. Select the invoice(s) using the checkbox
2. Click Accept
3. Confirm the action

For bulk acceptance: filter Pending → Select All (or filter by supplier GSTIN) → Accept. CA firms with hundreds of pending entries per client should assign IMS review to junior staff with senior review for exceptions.

Step 4: Reject incorrect invoices

Reject only when the invoice is genuinely wrong — wrong GSTIN, supply did not happen, or duplicate entry. Rejected invoices will not appear in GSTR-2B. Rejecting a valid invoice by mistake can permanently forfeit ITC.

Step 5: Re-download GSTR-2B after IMS action

GSTR-2B generated before IMS acceptance may not include newly accepted invoices. After completing IMS review, re-download GSTR-2B and run reconciliation. See our GSTR-2B download guide.