IMS Complete Guide: Accept, Reject, Pending - And How Each Action Affects Your GSTR-2B and 3B
The Invoice Management System (IMS) gives GST buyers three actions before GSTR-2B is generated: Accept, Reject, and Pending. Each flows differently into 2B and the auto-populated GSTR-3B. This guide walks through each action, default behaviour, credit-note handling, and common errors.
TaxSocial Editorial Team
@taxsocial_editorial
This is the byline for articles produced by TaxSocial's own editorial desk rather than by an individual contributor. Every article under this name is written from the primary source — the Act, the rules made under it, the gazette notification, the circular or the judgment — and is checked against that source before it is published. Articles carry the date they were published and are updated when the law moves. How we work, and how to report an error, is set out on the Editorial Team page.