Oct 30th, 2025
The Invoice Management System (IMS) was introduced on the GST portal from the October 2024 tax
period. It enables recipient taxpayers to accept, reject, or keep pending their individual records
uploaded by their suppliers through GSTR-1/1A/IFF. To further enhance the taxpayer convenience, a
new section for “Import of Goods” has been introduced in IMS wherein the Bill of Entry (BoE) filed by
the taxpayer for import of goods including import from SEZ, will be made available in the IMS for
taking allowed action on individual BoE. This functionality will be available from Oct-2025 period
onwards.
It may be noted that, If no action is taken on an individual BoE, it will be treated as deemed accepted
and based on the action taken, the GST Portal will generate the draft GSTR 2B for the recipient on
14th of subsequent month. Please click here to read the detailed advisory on the new changes.
Thanking You,
Team GSTN