GSTN Advisory: ‘Import of Goods’ Section in Invoice Management System (IMS)

Dated: October 30, 2025

The Goods and Services Tax Network (GSTN) has issued a detailed advisory announcing a major enhancement to the Invoice Management System (IMS) — the introduction of the ‘Import of Goods’ section. This update enables seamless integration of Bill of Entry (BoE) details for import transactions, including imports from Special Economic Zones (SEZs), into the IMS framework.

The new functionality will be available from the October 2025 tax period onwards. It aims to simplify import reconciliation, automate ITC flow from BoE data, and provide taxpayers with improved visibility and control within the GST ecosystem.

1. Background: Evolution of the Invoice Management System (IMS)

The Invoice Management System (IMS) was first introduced on the GST portal for the October 2024 tax period. It allows recipient taxpayers to accept, reject, or keep pending records uploaded by their suppliers through GSTR-1, GSTR-1A, and IFF.

The introduction of IMS empowered businesses to manage inward supply data directly on the GST portal, making reconciliation between GSTR-2B and GSTR-3B more streamlined.

Now, to extend similar convenience for import transactions, GSTN has expanded IMS functionality to include Bill of Entry (BoE) details for imports.

2. Introduction of ‘Import of Goods’ Section

Starting from October 2025, a new section titled ‘Import of Goods’ will be available in the IMS dashboard. This section will display BoE details filed for imports, including imports from SEZs, allowing taxpayers to take actions such as Accept or Keep Pending on each record.

If no action is taken on an individual BoE, it will be treated as deemed accepted. The draft GSTR-2B will then be generated on the 14th of the subsequent month based on the taxpayer’s actions.
Even after the draft GSTR-2B generation, taxpayers may change the status of BoEs until the filing of the respective GSTR-3B return.

3. Sub-Sections Available under ‘Import of Goods’

The new IMS dashboard for imports will have the following four sub-sections for better segregation and monitoring of BoE records:

1. IMPG - Import of Goods from Overseas
   Contains all original BoEs filed for goods imported from outside India.
2. IMPG (Amendments) - Displays amendment records for overseas imports, covering both value amendments and GSTIN amendments  (newly introduced for change of GSTIN in BoE).
3. IMPGSEZ - Import of Goods from SEZ
   Includes original BoEs filed for goods imported from SEZs.

IMPGSEZA (Amendments) - Shows amendments for SEZ-related BoEs, including value and GSTIN amendments (newly introduced for change of GSTIN in BoE).

4. Handling GSTIN Change in BoE through IMS

Currently, value amendments to BoEs are processed through the GST system. With this update, the same will now be managed within IMS as well.

Since GST is a self-assessment-based tax regime, taxpayers must determine ITC eligibility as per the law. When a BoE undergoes a GSTIN amendment, and the previous GSTIN (G1) has already claimed ITC, the earlier GSTIN must reverse that ITC.

The system will automatically create an entry for ITC reversal for the previous GSTIN (G1). Additionally, the previous GSTIN will be allowed to declare the amount of ITC to be reversed based on how much ITC was availed earlier — ensuring flexibility and transparency.

Key Points on ITC Reversal for Previous GSTIN

When a Bill of Entry (BoE) is amended and the GSTIN changes, the system will automatically manage the reversal and transfer of Input Tax Credit (ITC) between the previous and new GSTINs. Here’s how it works in simple terms:

1. Amendment Type Display:
   BoE records where the GSTIN has been amended will appear in IMS under the IMPGA or IMPGSEZA category with the “Amendment Type” marked as “GSTIN.”
2. ITC reversal entries for the previous GSTIN (G1) will appear highlighted in blue under IMPGA/IMPGSEZA categories.
3. Option to Modify ITC Reversal Amount:
   The previous GSTIN (G1) will get an option asking —
   “Do you need to change the amount of ITC to be reversed for this BoE due to GSTIN change?”
   
   • If ‘Yes’ is selected:
     The taxpayer can enter the amount under the “Amount declared for ITC reduction” field:
     
     1. Enter Zero, if ITC for that BoE was not availed or already fully reversed earlier.
     2. Enter the partial ITC amount to be reversed, if some ITC was already adjusted before. The system will update this in GSTR-2B automatically.
   • If ‘No’ is selected:
     It means the entire ITC needs to be reversed because the full credit was earlier claimed by the previous GSTIN. The system will then reverse the complete ITC from the old GSTIN (G1) and make it available to the amended GSTIN (G2).

1. No Input Given – Deemed Acceptance:
   If the taxpayer does not take any action, the system will treat it as deemed accepted. The full ITC amount from that BoE will automatically be adjusted in GSTR-2B of the previous GSTIN (G1).
2. Availability for Amended GSTIN:
   For the new or amended GSTIN (G2), the corresponding BoE records will appear under IMPGA or IMPGSEZA in IMS, and the eligible ITC will be auto-reflected in GSTR-2B.
   

Note on GSTIN Amendments Before 1st November 2025

If any Bill of Entry (BoE) has undergone a GSTIN change (amendment) before 1st November 2025, such records will now be available in the Invoice Management System (IMS). Here’s what taxpayers need to know:

1. Display of Amended Records:
   
   • The amended BoE records will be visible under the IMPGA section on the IMS dashboard for both the previous GSTIN (G1) and the new/amended GSTIN (G2).
   • Taxpayers from both GSTINs can take actions (like Accept or Keep Pending) on these entries.
   • Once processed, ITC reversal will happen from the previous GSTIN (G1), and the eligible ITC will automatically flow to the amended GSTIN (G2) in GSTR-2B.
2. When Both GSTIN and Value Amendments Exist:
   
   • Sometimes, a BoE might have had both a GSTIN amendment and a value amendment later.
   • In such cases, if the GSTIN amendment was not transmitted from ICEGATE to GSTN, but the value amendment with the new GSTIN was successfully transmitted, then the ITC for that BoE would already have been passed to the new GSTIN (G2) in GSTR-2B.
   • Therefore, only a reversal entry will now be shown to the previous GSTIN (G1) in IMS.
   • The amended GSTIN (G2) will not see any additional record for that BoE, since the ITC has already been given to it earlier.

Example:
Let’s say for BoE No. 10123, the original GSTIN (G1) was amended in June 2025 to a new GSTIN (G2). Later, in July 2025, a value amendment was made for the same BoE.

• The value amendment was already processed through the GST system, and the ITC had moved to G2 in July 2025.
• So, when the GSTIN amendment is processed now, the system will only show a reversal entry for G1, and no new entry for G2, since G2 already received the ITC for that BoE.

Actions Allowed on Bills of Entry in IMS

Under the new ‘Import of Goods’ section in the Invoice Management System (IMS), taxpayers can now manage their import-related Bills of Entry (BoE) directly from the GST portal. The system allows recipients to take the following actions for each BoE record:

1. Accept:
   When you accept a BoE, the record becomes part of the ‘ITC Available’ section in your GSTR-2B (based on existing GSTR 2B rules). The corresponding Input Tax Credit (ITC) will automatically appear in GSTR-3B.
2. Pending:
   You can choose to keep a record on hold if it needs verification or correction. Pending records will not appear in GSTR-2B or GSTR-3B and will stay in your IMS dashboard until you take further action.
3. No Action Taken:
   If no action is taken on a BoE, it will be treated as “deemed accepted” at the time of GSTR-2B generation (on the 14th of the following month).

Key Points Regarding Treatment of BoE in IMS

1. No Rejection Option:

‍The “Reject” action is not available for any Bill of Entry (BoE).

2. When “Pending” Action is Not Allowed:‍

Taxpayers cannot mark a BoE as “Pending” in the following cases:
a. When a downward value amendment is made to a BoE that was already accepted and included in the filed GSTR-3B.
b. When a GSTIN amendment requires ITC reversal for the previous GSTIN (G1).

3. Multiple Amendments:‍

If a BoE has undergone multiple value amendments, only the latest record will be displayed in IMS.

4. Partial Save Message – When System Doesn’t Save Actions:‍

In some cases, the IMS system will show a “Partial Save” message, and the action will not be saved. This happens when:

a. You try to keep pending a downward amended BoE (where the original BoE was accepted and ITC already claimed it in GSTR-3B).
b. You try to keep pending a GSTIN amendment record that requires ITC reduction.
c. You try to take action on an amended BoE record while the original record is still pending.
→ In such cases, you must first act on the original record before taking any action on the amended one

5. Automatic Removal of BoEs from IMS Dashboard:

In some situations, BoE records will be automatically removed from the IMS dashboard. A message will appear whenever this happens.

Removal occurs in the following cases:

a. When a GSTIN amendment happens before filing of GSTR-3B by the previous GSTIN (G1), or if the original BoE was kept pending — the original record will be removed from G1’s dashboard.

b. When there are multiple value amendments — the latest amendment record replaces earlier ones, and the old records are removed from the IMS.

6. Deemed Acceptance of Amended BoE:‍

If an amended BoE is treated as deemed accepted, then the related pending BoE will be automatically removed after filing GSTR-3B.

7. Remarks Option:‍

Taxpayers can add remarks when keeping a BoE record pending. This feature is optional.

8. Deemed Acceptance Rule:‍

If no action is taken on a BoE record in IMS, it will be considered as “Deemed Accepted” at the time of GSTR-2B generation.

9. Recompute GSTR-2B if Actions Change:‍

If you change any action or take a new action after the 14th of the month (the date when the draft GSTR-2B is generated), it is mandatory to recompute GSTR-2B from the IMS dashboard to update the data.

10. After Filing GSTR-3B:‍

All accepted or deemed accepted BoE records will move out of the IMS dashboard once the related GSTR-3B is filed.

11. Pending Records:‍

Any pending BoE records will remain on the IMS dashboard and can be accepted in future months when the taxpayer chooses.

12. Changes Made in GSTR-2B

a. The following new columns are added under IMPGA and IMPGSEZA sections:
i. Type of Amendment
ii. Whether ITC needs to be reduced for the selected BoE? (Yes/No)
iii. Amount declared by taxpayer for ITC reduction – IGST
iv. Amount declared by taxpayer for ITC reduction – Cess

b. The column “Amended (Yes/No)” has been removed.

c. The GSTR-2B Excel file will now have four separate sheets for import-related data:

• IMPG – Original Imports from Overseas
• IMPGA – Amendments to Overseas Imports
• IMPGSEZ – Imports from SEZs
• IMPGSEZA – Amendments to SEZ Imports

13. Changes Made to GSTR-2A After Processing of BoE GSTIN Amendments

The following updates have been made in GSTR-2A to reflect amendments made to the Bill of Entry (BoE) where the GSTIN has been changed or corrected:

a. A new column titled “Type of Amendment” has been introduced in the “Amendment History” section of GSTR-2A.

• This column will indicate the nature of the amendment made to each BoE:
  
  • “Value” – when the value of the BoE has been changed.
  • “GSTIN” – when the GSTIN mentioned in the BoE has been amended.
  • “NA” – for the original BoE, where no amendment has taken place.

This update helps taxpayers easily identify what kind of change has occurred in each BoE record.

b. For the previous GSTIN (G1):

• The BoE record will continue to appear in the GSTR-2A of that month.
• The system will show the details of the GSTIN amendment under the Amendment History section.
• This ensures that even after a GSTIN correction, the older GSTIN’s records remain visible for audit and reference purposes.

c. For the amended GSTIN (G2):

• The BoE record will be displayed in GSTR-2A for the month in which the GSTIN amendment is processed.
• Alongside, the details of the original record (before the amendment) will also be available under the Amendment History tab.
• This makes it easier to track how and when the GSTIN change was processed and ensures transparency in ITC flow.