Introduction of IMS Offline Tool under GST
Introduction of IMS Offline Tool under GST
The Invoice Management System (IMS) was introduced on the GST portal effective from the October 2024 tax period. This system enables taxpayers to take necessary actions on invoices uploaded by their suppliers through GSTR-1, GSTR-1A, or the Invoice Furnishing Facility (IFF), including accepting, rejecting, or keeping such invoices pending.
With a continued focus on improving taxpayer convenience and simplifying compliance, the GST system has now introduced the IMS Offline Tool. This tool is developed in MS Excel format, making it user-friendly and easily accessible for taxpayers.
The IMS Offline Tool allows users to efficiently take actions on invoices, both individually and in bulk, thereby streamlining the reconciliation and compliance process.
For a detailed advisory on the IMS Offline Tool, please refer to the official guidance available on the GST portal.
Also Read: GST ITC Set-Off Rules Changed from January 2026 — A Practical Guide for Taxpayers
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