Draft Manual on Invoice Management System
GST
Dated:- 18-9-2024
In a significant leap forward in the Goods and Services Tax (GST) ecosystem, the GST Common Portal has unveiled a ground breaking new facility, the Invoice Management System (IMS), revolutionizing the way recipient taxpayers interact with invoices. This innovative feature empowers taxpayers to seamlessly accept, reject, or keep invoices pending in the system to avail later as and when required, streamlining the reconciliation process, and ensuring greater accuracy and efficiency in GST compliance.
The new system shall facilitate taxpayers in matching their records/invoices vis a vis issued by their suppliers for availing the correct Input Tax Credit (ITC). This facility is set to transform the way businesses manage their GST obligations, reducing errors, and saving time and resources. For a detailed draft manual Please Click Here.
Please Note – this is a draft manual and the final version shall be
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T Common Portal continues to set new benchmarks in taxpayer convenience and
experience.
This facility shall be available to the taxpayer from 14th October onwards on the GST portal. It
may be noted that it is not mandatory to accept or reject invoices in IMS dashboard for GSTR-
2B generation. If a taxpayer chooses not to take any action on the received invoices then its
GSTR-2B would be generated on 14th of the month as being generated today. The invoices where
no action would be taken by the recipient would be treated as accepted by the system and a draft
GSTR-2B shall be generated including only accepted or 'no action taken' invoices. However, the
recipient taxpayers are allowed to take action or change the action already taken on accepted
invoices till the filing of Form GSTR-3B of the month.
A detailed step wise procedure with screenshots from the GST common portal is mentioned
below to guide the taxpayers for using the facility.
1. Access the www.gst.gov.in URL. The GST Home page
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upplies: Dashboard to view and act on inward supplies reported by your supplier
in GSTR-1/IFF/GSTR-1A.
2.2.Outward Supplies: Dashboard to view status of outward supplies reported based on action
taken by your recipient which shall be made available shortly.
Dashboard
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News and Updates
English
Dashboard Returns IMS Dashboard
Invoice Management System (IMS) Dashboard
Inward Supplies
VIEW
Outward Supplies
VIEW
Note:
Inward Supplies:
Dashboard to view and act on Imports and inward supplies reported by your supplier in IFF/GSTR-1/1A/5/6.
Outward Supplies:
Dashboard to view status of outward supplies reported based on action taken by your recipient.
Inward Supplies
2.1.1. To view and act on inward supplies reported by your supplier in GSTR-1/IFF/GSTR-1A
click on VIEW button on Inward Supplies tile on the dashboard.
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sory and can click on HELP button for clarifications and for any
help.
Dashboard
Services
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Search Taxpayer â–¼
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e-Invoice
News and Updates
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Dashboard Returns IMS Dashboard Inward Supplies
Invoice Management System (IMS) Dashboard – Inward Supplies
GSTIN – 32UATPY9011N1ZD
Legal Name – UATPCO
All other ITC
All other ITC Total 111 Records
S.No.
Heading
Inward Supplies from ISD
VIEW ADVISORY
HELP
Trade Name – GSTN
Import of Goods
Number of Records
No Action
Accepted
Rejected
Pending
I
B2B – Invoices
II
III
IV
>
B2B – Invoices (Amendments)
B2B-Debit Notes
B2B – Debit Notes (Amendments).
B2B – Credit Notes
☠2 5 5 4
1
0
3
7
4 8 4 0
6
0
4
1
4
0
16
0
VI
VII
B2B – Credit Notes (Amendments)
Eco [9(5)] Invoices
1
4
VIII
Eco [9(5)] Invoices (Amendments)
4
4
0
4
4
4
23 3
BACK TO DASHBOARD
DOWNLOAD IMS DETAILS (EXCEL)
COMPUTE GSTR-2B (DEC 2023)
2.1.4. As seen from the screenshot above, the invoices saved or filed in GSTR-1/1A or IF
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-32UATPY9011N1ZD
Legal Name – UATPCO
All other ITC
All other ITC Total 111 Records
Inward Supplies from ISD
Trade Name – GSTN
Import of Goods
Number of Records
S.No.
Heading
No Action
Accepted
Rejected
Pending
I
B2B Invoices
2
5
5
4
II
B2B – Invoices (Amendments)
â˜
III
B2B – Debit Notes
â˜
10
4 8
3
7
4
0
IV
B2B – Debit Notes (Amendments).
6
0
V
B2B – Credit Notes
â˜
4
0
VI
B2B – Credit Notes (Amendments)
â˜
1
4
4
16
1
0
4
0
VII
Eco [9(5)] Invoices
4
4
4
4
VIII
Eco [9(5)] Invoices (Amendments)
☠2 3 3 4
BACK TO DASHBOARD
DOWNLOAD IMS DETAILS (EXCEL)
COMPUTE GSTR-2B (DEC 2023)
Note:
No Action: All the invoices that are saved/filed by the supplier taxpayer in their form
GSTR1/IFF/GSTR-1A and on which no action has been taken by recipient taxpayer.
Accepted: Number of invoices that are accepted by recipient taxpayer.
Rejected: Number of invoices that are rejected by recipient taxpayer.
Pending: Number of invoices that are marked pending by recipient taxpayer.
The invo
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2
Regular
3
32UATPY9011M1ZF
GSTN
M1b3
Regular
(R
P
Accepte
R
P
Accepte
â˜
4
32UATPY9011M1ZF
GSTN
M1b4
Regular
A
R
P
Rejecte
Deemed
â˜
5
32UATPY9011M1ZF
GSTN
M2b1
Export
â˜
6
32UATPY9011M1ZF
GSTN
M2b2
Regular
(+
R
P
Rejecte
R
P
Accepte
â˜
7
32UATPY9011M1ZF
GSTN
M2b3
Regular
A
R
â˜
â˜
â˜
8
32UATPY9011M1ZF
GSTN
M2b4
Deemed
Export
A
9
32UATPY9011M1ZF
GSTN
M3b1
Regular
10
10
32UATPY9011M1ZF
GSTN
M3b2
Deemed
Export
IMS Dashboard Inward
CANCEL
IMS Dashboard (Inward Supplies) – B2B Invoices (with all status)
GSTIN – 32UATPY9011N1ZD
Legal Name – UATPCO
Records Per Page:
10
✓
Display/Hide Columns:
PROCEED
âš«UATPCO
32UATPY9011N1ZD
ties
e-Invoice
News and Updates
→ English
Trade Name – GSTN
Q Search
VIEW ADVISORY
HELP
Filter
T
S.No.
GSTIN of
Supplier
4
Trade/ Legal
Nameâ‘
Invoice Number *
Invoice
Туре –
Accept 1
Records
Reject 1
Records
Pending 1
Records
Status
マ
1
32UATPY9011M1ZF
GSTN
M1b1
Regular
â˜
R
P
Accepte
2
32UATPY901
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verify all the
records offline for taking any kind of action.
Reset of Records
The taxpayers are also provided with a RESET button for resetting all the actions taken and saved
by them. The selected records can be reset by clicking on RESET button. When one or more
record is selected for action RESET button is enabled.
Click on BACK TO SUMMARY button to go back to summary page.
Dashboard
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Search Taxpayer â–¼ Help and Taxpayer Facilities
e-Invoice
News and Updates
Dashboard
Returns IMS Dashboard Inward Supplies
→ English
IMS Dashboard (Inward Supplies) – B2B Invoices (with all status)
GSTIN-32UATPY9011N1ZD
VIEW ADVISORY
HELP
Legal Name – UATPCO
Trade Name – GSTN
Records Per Page:
10 ☑
Display/Hide Columns:
Q Search
Filter
T
GSTIN of
ã… S.No.
Supplier
Trade/ Legal
Name *
Invoice Number *
Invoice
Type
Accept
Reject
Pending
Status
â˜
。
0
â˜
ப
â˜
U
1
32UATPY9011M1ZF
GSTN
M1b1
Regular
2
32UATPY9011M1ZF
G
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NUE
Note:
Taxpayer can check the status of recomputing request by clicking on this refresh button next to
HELP button. By default, refresh will remain disabled, and it will enable only after clicking on
'Recompute GSTR 2B' button. This button will get disable again once success/ failure message
of appear on screen.
Outward Supplies
2.2.1. Click on VIEW button on Outward Supplies tile to view status of outward supplies
reported based on action taken by your recipient.
Dashboard
Services â–¾
GST Law
Downloads â–¼ Search Taxpayer â–¾
Help and Taxpayer Facilities e-Invoice
News and Updates
English
Dashboard Returns IMS Dashboard
Invoice Management System (IMS) Dashboard
Inward Supplies
VIEW
Outward Supplies
VIEW
Note:
Inward Supplies:
Dashboard to view and act on Imports and inward supplies reported by your supplier in IFF/GSTR-1/1A/5/6.
Outward Supplies:
Dashboard to view status of outward supplies reported based on action taken by your recipient.
2.2.2. Outward Supplies page
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Year -2022-23
Legal Name – AF COMPUTERS6
Return Period -December
Universal view of B2B supplies reported in GSTR-1/1A/IFF
Sr.No.
Heading
1
4A, 4B, 6B, 6C – B2B, SEZ, DE Invoices
2
9B – Credit/Debit Notes (Registered)
3
15 – Supplies U/s 9(5)
4
9A – Amended B2B Invoices
5
9C – Amended Credit/Debit Notes (Registered)
6
15A – Amended Supplies U/s 9(5)
Trade Name – GSTN
VIEW ADVISORY
HELP
Rejected records (where liability added back in GSTR 3B)
Number of Records
17
18
17
0
0
0
DOWNLOAD IMS SUPPLIER VIEW (EXCEL)
BACK
2.2.4. Taxpayers can view the different categories of B2B supplies reported in each table by
clicking on the description provided in different rows which is a hyperlink of the table or by
clicking the Number of Records in the different tables which is also a hyperlink. The Number
hyperlink under Number of Records column represents the count of records added in the
respective table.
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nd can navigate to summary page by clicking on BACK TO SUMMARY button.
Dashboard
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Dashboard Returns IMS Dashboard
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e-Invoice
News and Updates
Outward Supplies
English
Invoice Management System (IMS) Dashboard – Outward Supplies
GSTIN-23VBVBV0123V1Z0
Financi Year -2022-23
Legal Name – AF COMPUTERS6
Return Period -December
4A, 4B, 6B, 6C – B2B, SEZ, DE Invoices
Trade Name – GSTN
VIEW ADVISORY
HELP
Records Per Page: 10
Filter
Τ
Q Search
Recipient GSTIN
Trade/Legal
Name *
Invoice
Invoice Number *
Invoice Type *
Date
Total Invoice
Value (*) *
Total Taxable
Value (*) â‘
Integrated
Tax (*) *
24VBVBV0124V1ZX
GSTN
In16
27/12/2022
Regular
45,000.43
4,569.00
68.54
24VBVBV0124V1ZX
GSTN
In17
16/12/2022
Regular
2,345.65
322.00
24.15
24VBVBV0124V1ZX
GSTN
In20
27/12/2022
Regular
54,875.00
3,233.00
96.99
24VBVBV0124V1ZX
GSTN
Inv1
31/12/2022
Regular
12,00,000.00
12,000.22
120.01
24VBVBV0124V1ZX
GSTN
Inv
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