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of <h1>IMS adds Import of Goods section allowing recipients to accept, reject, or keep BoE pending; deemed acceptance if no action</h1> Tax authorities have added an 'Import of Goods' section to the Invoice Management System (IMS) effective for the October 2025 period, allowing recipients to accept, reject, or keep pending individual Bill of Entry (BoE) records filed by them for imports (including from SEZ). If no action is taken on a BoE it will be deemed accepted; the portal will generate the recipient's draft GSTR-2B on the 14th of the following month based on recorded actions. The change applies to IMS entries originating from supplier filings.
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