Introduction of ‘Import of Goods’ Section in Invoice Management System (IMS)

The Goods and Services Tax Network (GSTN) has announced a major enhancement to the Invoice Management System (IMS) on the GST portal, effective from the October 2025 tax period. This new feature introduces a dedicated section titled “Import of Goods”, aimed at providing better transparency and control for taxpayers importing goods from overseas or from Special Economic Zones (SEZs).

What Is the Invoice Management System (IMS)?

The Invoice Management System, launched for the October 2024 tax period, allows taxpayers to accept, reject, or keep pending supplier invoices uploaded through GSTR-1/1A/IFF.

This system helps maintain transparency and ensures that input tax credit (ITC) is availed only on valid invoices reflected on the GST portal.

With the latest update, GSTN now extends this functionality to cover imports, bringing Bills of Entry (BoE) filed at ICEGATE directly into the IMS dashboard.

Must Read: Key Functional Enhancements in Invoice Management System (IMS) Effective October 2025

New ‘Import of Goods’ Section

From the October 2025 period onwards, all Bills of Entry (BoE) — including those from SEZs — will be displayed under this new section in the IMS dashboard. Taxpayers can take the following actions:

• Accept – to confirm and include the BoE in ITC computation.
• Keep Pending – to temporarily withhold action.
• No Action – if no action is taken, it will be treated as deemed accepted on the 14th of the following month, when the draft GSTR-2B is generated.

However, taxpayers can modify their actions even after GSTR-2B generation, up until the filing of GSTR-3B.

Key Features:

• Import Bills of Entry are automatically pulled from ICEGATE to IMS.
• Taxpayers can Accept, Keep Pending, or take No Action.
• If no action is taken, the BoE will be deemed accepted and reflected in GSTR-2B generated on the 14th of the subsequent month.
• Actions can be modified anytime before filing GSTR-3B.

Structure of the ‘Import of Goods’ Section

Under the Import of Goods tab in the IMS dashboard, taxpayers can view four key sub-sections, each representing a different category of import record:

Actions Available for Each Bill of Entry

Just like domestic invoices, taxpayers can take the following actions on each Bill of Entry in the Import of Goods section:

• Accept – Confirms the record as valid. The BoE gets added to the ‘ITC Available’ section of GSTR-2B and is auto-populated in GSTR-3B.
• Pending – Keeps the record on hold for review. Pending records don’t appear in GSTR-2B or 3B until accepted.
• No Action – If no action is taken before the 14th of the following month, the record is automatically treated as deemed accepted and added to GSTR-2B.

This framework ensures that taxpayers must actively monitor their import records, preventing unclaimed credits or oversight.

Actions Not Allowed on Import Records

Certain restrictions are built into the IMS for data integrity and control:

• “Reject” action is not permitted for any Bill of Entry.
• “Pending” action cannot be used in these cases:
• When the BoE value is amended downward after being accepted in a previous GSTR-3B.
• When the record involves a GSTIN amendment (transfer of credit between branches).

In both situations, taxpayers must take corrective action rather than keep the record pending.

Handling GSTIN Changes in Bill of Entry

A new mechanism has been introduced to manage GSTIN amendments in import transactions. Often, businesses need to transfer import credits between different GST registrations within the same organization — for instance, when an import entry was filed under the wrong GSTIN.

Here’s how the IMS manages this scenario:

• If the GSTIN on a Bill of Entry (BoE) is amended, the system first displays the reversal entry to the previous GSTIN (G1) and creates a new credit entry for the amended GSTIN (G2).
• The previous GSTIN (G1) must reverse the Input Tax Credit (ITC) already claimed
• A flexible option allows taxpayers to specify the amount of ITC to be reversed:
  • Zero value, if ITC was never claimed or already reversed
  • Partial value, if part of the ITC has already been reversed
  • Full reversal, if the entire ITC needs to be reversed.
• The corresponding credit then appears in GSTR-2B of the amended GSTIN (G2).

Automatic Removal of Records

Certain BoEs are auto-removed from the dashboard under these conditions:

• GSTIN amendment occurs before GSTR-3B filing of the previous GSTIN.
• Multiple value amendments exist — older versions are removed automatically.
• When an amended BoE is deemed accepted, any corresponding pending BoE is removed.
• A message will appear notifying the taxpayer when such records are removed.

Example of GSTIN Change Processing

Suppose a taxpayer’s Bill of Entry (No. 10123) was originally filed under GSTIN “G1” in June 2025, but later amended to “G2” in July 2025 with a revised value.

If the revised record was already transmitted from ICEGATE to GSTN, the ITC automatically flows to the new GSTIN (G2).

In this case, the system only shows a reversal entry to G1 (to reduce its credit), while G2’s ITC remains unchanged since it has already received credit under the amended record.

This automated adjustment avoids duplication and ensures transparent cross-GSTIN corrections.

Integration with GSTR-2B and GSTR-3B

• The IMS now plays a direct role in generating accurate GSTR-2B and GSTR-3B data:
• Accepted and deemed-accepted BoEs are included in GSTR-2B under ITC Available.
• Once the taxpayer files GSTR-3B, those records automatically move out of the IMS dashboard.
• Pending records remain visible until accepted in later months.

Any change in action after the 14th of the month (date of draft GSTR-2B generation) requires recomputation of GSTR-2B from the IMS dashboard.

This ensures ITC reconciliation stays up-to-date with taxpayer actions.

Enhancements Made to GSTR-2B

The new IMS functionality is tightly integrated with GSTR-2B, providing better visibility and audit control. Key changes include:  

• Type of Amendment
• Whether ITC needs to be reduced (Yes/No)
• Amount declared for ITC reduction – IGST
• Amount declared for ITC reduction – Cess

Additionally, the column “Amended (Yes/No)” has been removed for clarity, and the downloadable Excel version of GSTR-2B will now contain four separate sheets corresponding to each import section.

Enhancements Made to GSTR-2A

Parallel updates have been made to GSTR-2A to maintain alignment with customs data:

• A new column “Type of Amendment” under Amendment History now classifies changes as Value, GSTIN, or Not Applicable.
• Previous GSTIN entries remain visible for historical reference.
• Amended GSTIN entries appear in the GSTR-2A of the month they were processed.
• Complete visibility ensures a clear audit trail for all amendments.

How Taxpayers Can Use the New IMS Import Module

With the new Import of Goods section live on the GST portal, taxpayers can easily track, verify, and manage their Bills of Entry (BoE) and related import ITC. Here’s a step-by-step guide on how to effectively use the module:

1. Access the IMS Dashboard

Log in to the GST Portal → Navigate to Returns → IMS → Import of Goods. This section displays all import-related records fetched automatically from ICEGATE (Customs).

2. Review All BoE Records

Your imported Bills of Entry will appear under four sub-sections:

• IMPG: Import of goods from overseas.
• IMPGA: Amendments to overseas BoEs.
• IMPGSEZ: Import from SEZ units.
• IMPGSEZA: Amendments to SEZ BoEs.

Check for accuracy in value, GSTIN, and amendment type before taking any action.

3. Take Action on Each Record

Choose one of the following actions for each BoE:

• Accept – Confirms the record as valid and adds the ITC to your GSTR-2B.
• Keep Pending – Holds the record for verification or internal review.
• No Action – If no action is taken before the 14th of the following month, the BoE will be deemed accepted automatically and reflected in the draft GSTR-2B.

 Note: “Reject” is not permitted, and “Pending” cannot be applied for downward amendments or GSTIN-change cases.

4. Use the Remarks Field (Optional)

While keeping a record pending, add short remarks (like “awaiting customs verification” or “value discrepancy under review”) for internal tracking. This helps during audits and team reviews.

5. Recompute GSTR-2B After Changes

If you change your action (e.g., move a record from Pending to Accepted) after the 14th of the month, use the “Recompute GSTR-2B” option on the IMS dashboard. This ensures that your input tax credit is recalculated and correctly reflected in the next return cycle.

6. Verify ITC Flow to GSTR-3B

Accepted or deemed-accepted BoEs automatically populate in GSTR-3B under ITC Available. Pending records stay visible in the dashboard and can be accepted in later months.

7. Maintain Monthly Compliance Discipline

To ensure smooth filings:

• Review import records before the 14th of each month.
• Confirm all accepted BoEs before filing GSTR-3B.
• Keep a record of any pending or amended entries for audit documentation. 

Benefits for Businesses

This upgrade brings multiple operational advantages for businesses of all sizes:

• Integrated ITC Management: No separate tracking for domestic and import invoices.
• Faster Month-End Closures: Streamlined data helps accountants finalize returns quickly.
• Reduced Errors: Automatic linkage between ICEGATE and GSTN minimizes mismatches.
• Audit Preparedness: All amendments are traceable with a digital history.
• Stronger Compliance: Eliminates wrongful ITC claims and enhances system-based validations.

Together, these features promote transparency, accuracy, and efficiency in the GST ecosystem.

Effective Date and Applicability

• Implementation Date: October 2025 tax period
• Applicable To: All GST-registered taxpayers importing goods, including those from SEZ units
• Data Source: Bills of Entry from ICEGATE
• Portal Section: Returns → IMS → Import of Goods

Official GSTN notification on   Introduction of Import of Goods details in IMS is attached below:

Key Takeaways

• The Import of Goods section is available from October 2025 onwards.
• It consolidates Bills of Entry directly within the GST portal.
• Taxpayers must accept or keep pending BoE records; rejection isn’t allowed.
• Deemed acceptance applies automatically if no action is taken.
• GSTR-2B and GSTR-2A have been enhanced with new columns and amendment tracking.
• Full ITC synchronization now occurs between ICEGATE and GSTN, reducing reconciliation delays.

For assistance with ITC reconciliation, import compliance, or GSTR-2B management, businesses can connect with IndiaFilings’ GST experts for end-to-end advisory and filing support.  

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Conclusion

The introduction of the Import of Goods section in IMS marks a transformative change in India’s GST compliance framework. By integrating import data with the GST portal, the government is paving the way for automated, transparent, and real-time ITC management.

For businesses engaged in cross-border trade or SEZ imports, this update ensures accuracy, accountability, and compliance efficiency. Taxpayers should promptly explore this feature, verify their import records, and maintain proactive control over ITC eligibility—turning GST compliance into a smoother, data-driven process.