Key takeaways
- Accept, Reject and Pending have different GSTR-2B consequences.
- No action is generally deemed acceptance; silence is therefore an operational choice.
- An action can be changed within the portal timetable and GSTR-2B may require recomputation.
- Pending is not available for every record and cannot override statutory time limits.
- IMS action does not cure blocked, duplicate or otherwise ineligible ITC.
What records appear in IMS?
Supplier records furnished through GSTR-1, GSTR-1A or IFF can become available to the recipient for action. GSTN has expanded the system over time, including a separate import-goods area for Bills of Entry. Download the period population because the live screen can change after supplier amendments.
What do the three actions mean?
| Action | Portal consequence | Control use |
|---|---|---|
| Accept | Included in eligible flow, subject to system rules | Valid invoice expected to be claimed/tested |
| Reject | Excluded and communicated for correction | Wrong GSTIN, duplicate, cancelled or invalid record |
| Pending | Deferred to a later period where allowed | Goods/services or documentation not yet complete |
| No action | Generally deemed accepted | Requires downstream eligibility filter |
Deemed acceptance means an unreviewed invoice can flow toward credit. A strong process therefore does not equate “no action” with “approved.”
When can an action be changed?
GSTN allows action changes within the specified period until GSTR-3B filing. When actions change after draft GSTR-2B, use the recompute function and wait for completion before finalising the return. Keep screenshots/downloads of the final action population and recomputed statement.
When should Pending be used?
Pending is useful where the recipient recognises the supplier record but a temporary condition—such as receipt—has not been met. It is unavailable for specified documents and does not extend section 16(4). Age every pending item and escalate it before the statutory cut-off.
How should a recipient run IMS each month?
- Freeze the purchase register and download IMS.
- Auto-match on GSTIN, document type, number, date and tax.
- Manually review exceptions and amendments.
- Obtain business confirmation for doubtful records.
- Approve Reject/Pending actions with reason codes.
- Recompute GSTR-2B after final changes.
- Apply section 16/17 and reversal controls before GSTR-3B.
What are the highest-risk mistakes?
Avoid bulk rejecting minor value differences without supplier coordination, leaving all records on deemed acceptance, using Pending as a permanent parking lot, failing to recompute 2B, accepting a document merely because goods were received, and forgetting that import/RCM records have distinct evidence.
What evidence should be retained?
Store the original and final IMS download, action/reason log, approver, supplier communication, recomputed GSTR-2B and GSTR-3B bridge. The file should explain both the portal action and the separate legal eligibility decision.
Primary sources
Frequently asked questions
What happens if no IMS action is taken?
The record is generally treated as deemed accepted and flows to GSTR-2B under the portal design. That does not establish substantive ITC eligibility.
Can an accepted record be changed to rejected?
Actions can generally be changed within the allowed window before filing GSTR-3B, followed by recomputation where required. Check the current portal state for the period.
What happens to a rejected invoice?
It does not form part of the recipient’s eligible GSTR-2B flow and the supplier sees the action for correction. Reject only after confirming it is wrong, duplicate or not yours.
Can every invoice be kept pending?
No. GSTN’s FAQs specify records and situations where Pending is not available, including certain amendments and time-limit-sensitive documents.
Does IMS cover Bills of Entry?
GSTN introduced a separate Import of Goods section for Bills of Entry from October 2025. Follow that advisory and reconcile customs data separately.
Does accepting an invoice make blocked ITC eligible?
No. IMS is an invoice-management control. Section 17(5), business use, receipt, time limit and every other statutory condition remain applicable.
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