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GST

Reviewing purchase invoices in IMS before GSTR-3B

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Find

The Invoice Management System (IMS) shows every inward invoice your suppliers report. You can accept, reject or keep each record pending. Accepted and deemed accepted records feed your GSTR-2B, and you can recompute GSTR-2B after taking actions, before filing GSTR-3B.

Provisions

Sec 16(2)(aa), CGST Act 2017; Sec 38, CGST Act 2017; Rule 36(4), CGST Rules 2017

Analysis

IMS is where you stop wrong credit before it enters GSTR-3B. Reject invoices for goods you never received or wrong amounts, and keep pending those you are still checking. If you take no action, records are deemed accepted when GSTR-2B is generated. For example, if a supplier wrongly reports a ₹1,80,000 invoice on your GSTIN, rejecting it in IMS keeps that ITC out of your GSTR-2B and avoids a DRC-01C later.

Close

  1. Open IMS from the Returns Dashboard after suppliers file
  2. Match each record with your purchase register
  3. Accept genuine invoices, reject wrong ones, keep disputed ones pending
  4. Recompute GSTR-2B if you changed any action
  5. Claim ITC in GSTR-3B only from the final GSTR-2B

A record kept pending moves forward; it does not disappear, so follow up with the supplier.

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