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The Invoice Management System (IMS), launched on 14th October 2024, allows recipient taxpayers to manage supplier invoices by accepting, rejecting, or marking them pending in GSTR-1/1A/IFF. The first GSTR-2B based on these actions will generate on 14th November 2024 for October transactions. The new Supplier View lets suppliers see recipient actions on their reported supplies, helping reduce mistakes. Certain invoices, such as ineligible ITC or RCM supplies, are marked βNo Action Takenβ in IMS. Recipients can revise actions in IMS until filing GSTR-3B and recompute GSTR-2B as needed.
Notification Reference: GST 13/11/24
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