Invoice Management System (IMS): Accept, Reject or Pending — A Simple Guide
Published: 10/9/2026
Category: GST
IMS on the GST portal shows every purchase invoice your suppliers upload, and your action decides your input tax credit. A plain-language guide to accept, reject and pending, with examples.
The Invoice Management System (IMS) on the GST portal lists every invoice and credit note your suppliers upload against your GSTIN. For each one you can Accept, Reject or keep it Pending. Accepted invoices flow into your GSTR-2B as credit you can claim; rejected ones do not; pending ones wait for a later period. Your choices directly decide your input tax credit (ITC).
The three actions in plain words
| Action | Use it when | What happens |
|---|
| Accept | The invoice is yours and correct: amount, tax and GSTIN match | It flows into GSTR-2B as eligible credit |
| Reject | It is not yours, is a duplicate, or the amount or tax is wrong | It is excluded from your credit; the supplier must correct it |
| Pending | You are not sure yet (goods not received, amount under dispute) | Credit is deferred to a later period while you check |
If you take no action, IMS applies a default treatment. Do not assume silence is safe: check the current rule with your CA.
Five everyday examples
- Correct invoice for goods received. Accept.
- Invoice for an order you cancelled. Reject, and tell the supplier so they issue a credit note or correct their return.
- Correct invoice, but goods arrive next week. Keep pending until goods are received, if your CA advises that ITC conditions are not yet met.
- Amount is ₹1,180 higher than your bill. Reject and ask the supplier to correct it, or accept only after it is fixed.
- Same invoice uploaded twice. Accept one, reject the duplicate.
A weekly IMS habit
Waiting until the last days of the month creates pressure. Instead:
- Every week, open IMS and act on new invoices.
- Match against your purchase register (by supplier GSTIN, invoice number and amount).
- Message suppliers about problems the same day, with invoice number, date and the issue.
- Keep a short log of rejected and pending invoices and why.
Credit notes in IMS
Suppliers' credit notes appear too. Accepting a credit note reduces your credit, which is correct when you returned goods or got a discount. Rejecting a valid credit note does not make the credit reduction go away in reality, so treat credit notes honestly.
Common mistakes
- Accepting everything without checking. You may claim credit you are not entitled to, which leads to interest and notices later.
- Rejecting without telling the supplier. The supplier does not know there is a problem, and you lose time.
- Leaving invoices pending forever. There are time limits for claiming ITC. Resolve pending items.
Where BizFlow fits
BizFlow's purchase register keeps supplier GSTINs, invoice numbers and amounts in a format that is easy to match against IMS and GSTR-2B, and flags supplier bills not yet seen on the portal. See GST billing.
Frequently asked questions
Q: What is IMS in GST?
A: The Invoice Management System on the GST portal, where you accept, reject or keep pending the invoices suppliers upload against your GSTIN. It decides which invoices count as credit in GSTR-2B.
Q: Should I reject an invoice with a small mistake?
A: If the amount, tax or GSTIN is wrong, rejecting and asking the supplier to correct it protects your credit. Discuss borderline cases with your CA.
Sources
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