IMS: what Accept, Reject and Pending do to your input tax credit

The Invoice Management System (IMS) shows you the invoices, debit notes and credit notes your suppliers have reported in GSTR-1, GSTR-1A or IFF. You act on them before the portal generates your GSTR-2B.

The three actions

• Accept: the document goes into your GSTR-2B as input tax credit available.
• Reject: it's excluded and does not flow into GSTR-3B.
• Pending: it's left out of this month's GSTR-2B and carried forward so you can decide later.
• No action: treated as accepted when GSTR-2B is generated.

Dates and limits to watch

• You can change an action until you file GSTR-3B for the period.
• A change made after the 14th means GSTR-2B has to be recomputed.
• From the October 2025 tax period, credit notes and some amendments can be kept pending for one tax period only (one quarter for quarterly filers). After that you must accept or reject.
• You can add a remark when you reject or keep a record pending.

A caution about “mandatory”

Some guides say acting in IMS became mandatory from April 2026. Others say untouched records are still deemed accepted. Check the current GSTN advisory before telling a client either way.