IMS software — GST Invoice Management System, made simple
IMS is now the gate to your ITC
Since the October 2025 tax period, IMS action is the mandatory basis for ITC (Section 38 as amended). Every invoice a supplier uploads must be accepted, rejected, or kept pending — and what you accept flows into your GSTR-2B and your credit.
From portal maze to checklist
GST Sathe reads your IMS queue, matches each invoice against your purchase records, and pre-suggests the action: accept when it matches your books, reject when you never made the purchase, pending when goods haven't arrived. You review and confirm in minutes.
Frequently asked questions
What is IMS in GST?+
The Invoice Management System is a facility on the GST portal where recipients act on each invoice suppliers upload — Accept, Reject, or Pending. Accepted invoices flow into GSTR-2B and determine your ITC. It became the mandatory basis for ITC from the October 2025 tax period.
What happens if I take no action in IMS?+
Invoices with no action are treated as deemed accepted when GSTR-2B is generated. That sounds convenient but it means fake or wrong invoices silently enter your credit — review is safer.