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

Import of Goods in IMS exposes Bill of Entry for recipient action; deemed accepted if no response; draft GSTR 2B. A new Import of Goods section in the Invoice Management System will present taxpayer-filed Bills of Entry, including SEZ imports, for recipient acceptance, rejection, or pending status from October 2025; failure to act results in deemed acceptance, and the GST Portal will generate the recipient's draft GSTR 2B on the 14th of the subsequent month.