IMS is the GST Portal’s recipient-side workflow for supplier-reported invoice records. In 2026, businesses can review eligible records and take actions such as Accept, Reject or Pending according to the current IMS rules. These actions influence the ITC reconciliation and GSTR-2B workflow, so IMS should be operated from the purchase register—not by clicking through records without invoice evidence.
IMS adds a control layer between supplier reporting and recipient ITC workflow
Use it as part of monthly AP reconciliation.
Recipients reviewing supplier invoice records in IMS
It matters most where the business has significant B2B purchases and supplier amendments.
Portal action and tax eligibility are related but not identical
A record may be correctly reported by the supplier yet still be blocked ITC for the recipient.
Match IMS record to purchase register and invoice
Verify GSTIN, invoice number/date, taxable value, tax, credit/debit note status and business use.
| IMS action | Use when | Do not assume |
|---|---|---|
| Accept | Record is correctly reported and belongs to recipient | ITC is automatically eligible |
| Reject | Record is not valid for recipient / materially wrong | Supplier will automatically understand the commercial issue |
| Pending | Decision legitimately deferred under current IMS rules | It can remain pending forever without time-limit review |
| No action/default behaviour | Depends on current portal logic | No review is needed |
Download IMS → match → review exception → action → recompute 2B where applicable → final ITC reconciliation
Preserve an action log for material rejected/pending invoices.
A correct supplier invoice can still be kept out of the claim
A motor vehicle expense appears correctly in IMS. The record itself may be genuine, but ITC eligibility can still be restricted under the CGST Act depending on facts. Accepting a portal record is not the same as concluding the credit is legally available.
Unreviewed IMS records create reconciliation noise
The business can lose visibility over supplier corrections, rejected records and the 2B used for GSTR-3B.
IMS actions must tie to books and eligibility
We compare purchase register, 2B, IMS, invoice evidence, supplier status and eligibility before proposing actions.
What TargoLegal would ask for before filing or responding
The exact pack changes by issue, but these controls prevent the most common hand-off and accountability failures.
The proposed filing, payment, reversal, correction or response should be explained before submission. After filing, retain the ARN/filed PDF and any acknowledgement.
Do not make the problem harder to unwind
Reconcile books and source evidence before deciding tax treatment.
Use the exact period that created the mismatch, notice or filing obligation.
A correction should have a written bridge to the original error.
Save return PDFs, ARN, challans and the approved working.
What to send for a first review
Confused by IMS? Send the month and whether the issue is ‘wrong invoice’, ‘missing invoice’, ‘credit note’ or ‘pending’. The matching workflow can then be identified.
Related questions
What should I send first?
Send the GSTIN, exact tax period and the document or mismatch that triggered the question. That usually determines the rest of the checklist.
Should I pay before reconciling?
Do not make a blind payment merely because a portal difference appears. Establish the legal and factual basis first, unless an undisputed liability is already clear.
Can the GST Portal data be wrong or incomplete?
Portal data is essential evidence but it still has to be reconciled with books, supplier/customer records and the applicable law.
What should I keep after filing?
Retain the filed return PDF, ARN, payment evidence, reconciliation working and any client-approved summary of adjustments.
When should I involve a GST professional?
Professional review is advisable where the issue affects material tax, ITC, notices, refund, registration status, exports, e-invoicing or multiple return periods.
Official sources used
Legal and portal claims on this page were anchored to the official sources below. Secondary discussions are not used as legal authority.
TargoLegal Research and Editorial Desk · Last legally reviewed: 18 August 2026. GST Portal workflows, notifications and due-date extensions should be rechecked immediately before action.
