Invoice Management System (IMS)
The Invoice Management System (IMS) is a GST-portal dashboard that lets a recipient accept, reject or keep pending each supplier invoice before it feeds GSTR-2B and the ITC computation.
IMS is the GST portal's invoice-action dashboard, live since the October 2024 tax period. Before an invoice becomes ITC in GSTR-2B, the recipient can accept, reject or keep it pending — and a record you never touch is deemed accepted into your 2B. Section 38 (a communication provision) frames this; GSTR-2B itself is prescribed by Rule 60(7), and the conditions on your credit sit in Section 16(2)(aa)/(ba).
IMS moves ITC from a passive to an active process. Each invoice a supplier files lands in your IMS inbox; you decide its fate. No action means deemed acceptance, and the invoice flows into GSTR-2B as eligible credit — so silence is a decision. The enabling provision is Section 38 of the CGST Act (a communication provision: it names neither GSTR-2B nor IMS and delegates the detail — GSTR-2B is prescribed by Rule 60(7)). Section 38's 2025 word-level edits were given effect by Notification 16/2025-Central Tax from 1 October 2025.
IMS has been live and usable since the October 2024 tax period, which makes disciplined, invoice-level action a monthly discipline rather than a nicety. Reject a genuine invoice by mistake and you lose the credit; leave a wrong one untouched and it is deemed accepted, inviting a DRC-01C mismatch. Under IMS, credit notes and downward amendments can be kept pending for only a limited window, so deferring an action indefinitely is not an option.
The Recoup angle: Recoup pre-classifies every IMS invoice against your books so accept/reject is a review, not a guess.