What it means
IMS has been live on the GST portal since 1 Oct 2024. Every invoice, debit note and credit note your suppliers report shows up there, and you choose:
| Action | Effect |
|---|---|
| Accept | Goes into GSTR-2B; credit is available |
| Reject | Kept out of GSTR-2B; the supplier sees it |
| Pending | Kept out for now; allowed for a limited time, and not for every record type |
| No action | Treated as accepted when GSTR-2B is generated |
Example
On 12 Nov 2026 Shree Lakshmi Hardware sees 52 October records in IMS. It accepts 49, rejects one invoice for goods it never received (₹18,000 + ₹3,240 GST) and keeps one disputed credit note pending. Its GSTR-2B then gives credit for the 49 accepted records, and the supplier can correct the rejected one through GSTR-1A or a later return.
Common mistakes
- Doing nothing and letting every record be deemed accepted, including wrong ones.
- Rejecting a genuine credit note to keep more credit. Once you file GSTR-3B, the rejected amount is added back to the supplier’s liability, so expect the supplier to dispute it.
- Acting in IMS but not recomputing GSTR-2B before filing GSTR-3B.
In MyRecords
This is partly built. MyRecords records your Accept, Reject or Keep pending decision per GSTR-2B row and gives you an IMS worksheet as a CSV to act on in the portal. Sending the decisions to the portal is available once you connect a GST Suvidha Provider account.