GST · Invoice Management System · GSTR-2B vs Books · GSTR-9C Prep
IMS Reconciliation Tool
The Invoice Management System went live in October 2024, creating a new reconciliation layer between supplier GSTR-1 filings, recipient IMS action, GSTR-2B, and GSTR-3B ITC claims. Upload your GSTR-2B JSON and purchase register to find mismatches before your GSTR-9C review.
Supplier files GSTR-1
Invoices and amendments appear in your IMS dashboard for action.
You accept, reject, or keep pending
Accepted and no-action records flow into GSTR-2B; pending/rejected records do not for that month.
You claim ITC from GSTR-2B
GSTR-3B ITC should be based on eligible GSTR-2B credit, not only the purchase register.
GSTR-9C reconciles the gap
Mismatches can become reversal, interest, or demand exposure under Section 16 and Section 73/74.
Upload GSTR-2B JSON
GSTN Portal -> Returns -> GSTR-2B -> Download (JSON)
Upload Purchase Register CSV
Use the required header row, or download the template below.
Statutory Reference
- ITC eligibility: Section 16(2)(aa), CGST Act, 2017 - supplier details must be furnished and communicated through GSTR-2B.
- IMS action flow: GSTN IMS advisory/FAQ, September 2024 - accepted and no-action records flow to GSTR-2B; pending/rejected records do not.
- GSTR-9C reconciliation: Section 44, CGST Act and Rule 80(3), CGST Rules, 2017.
- Blocked ITC: Section 17(5), CGST Act, 2017 - ineligible categories.
- ITC reversal for supplier default: Rule 37A, CGST Rules, 2017.
IMS FAQs
What is the Invoice Management System (IMS) and when did it go live?
The Invoice Management System (IMS) is a GST portal facility where invoices and records saved or filed by suppliers in GSTR-1, GSTR-1A, or IFF can be accepted, rejected, or kept pending by recipients for ITC purposes. GSTN FAQs stated that IMS would be launched on the GST Portal from 1 October 2024, with taxpayer action available from 14 October 2024 onwards. Records with no action are deemed accepted at GSTR-2B generation; accepted records flow into the ITC Available section of GSTR-2B; rejected and pending records do not flow into GSTR-2B for that month.
Why does IMS create risk in GSTR-9C?
GSTR-9C is the reconciliation statement under Section 44 of the CGST Act and Rule 80(3) of the CGST Rules, 2017. It requires reconciliation of ITC claimed in GSTR-3B against eligible ITC as per GSTR-2B. Section 16(2)(aa) of the CGST Act links ITC eligibility to supplier invoice details being furnished and communicated to the recipient. If ITC is claimed in books or GSTR-3B but the invoice is absent from GSTR-2B, rejected, pending, or marked ineligible, the excess claim can become a reversal, interest, or demand exposure under the CGST Act.
How do I download my GSTR-2B JSON from the GST portal?
Login to gst.gov.in, go to Returns, open the Returns Dashboard, select the financial year and tax period, open GSTR-2B, choose Download, and select JSON format. The JSON file contains inward supply records auto-populated from supplier filings. This IMS reconciliation tool accepts that JSON file directly and processes it inside your browser.
Reconciliation showing risk?
Get a CA to review before GSTR-9C or notice exposure
We review GSTR-2B mismatches, supplier follow-up, ITC reversal positions, GST notices, and annual return reconciliations with statutory working papers.