Notification / Circular No – Advisory dated October 30, 2025
Applicable Act/Rule: Goods and Services Tax Act, 2017
The Invoice Management System (IMS) was launched on the GST portal from the October 2024 tax period to allow recipient taxpayers to accept, reject, or keep pending invoices uploaded by suppliers through GSTR-1/1A/IFF. To improve convenience and data accuracy, a new section titled “Import of Goods” has now been introduced in IMS. From the October 2025 tax period onwards, Bills of Entry (BoE) filed for imports, including from Special Economic Zones (SEZ), will appear in IMS for action by the taxpayer.
Each BoE record can be accepted, rejected, or kept pending. If no action is taken, it will be deemed accepted automatically. Based on these actions, the system will generate the recipient’s draft GSTR-2B on the 14th of the following month. This change enables better reconciliation of import data and ensures accurate reflection of IGST credit on imports in the return process.
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