GSTN Advisory: New Import of Goods Details in IMS.

The Invoice Management System (IMS), introduced on the GST portal from the October 2024 tax period, allows recipient taxpayers to accept, reject, or keep pending invoices uploaded by suppliers through GSTR-1/1A/IFF.

To further streamline compliance and enhance taxpayer convenience, a new “Import of Goods” section has now been integrated into the IMS. Under this feature, Bills of Entry (BoE) filed by taxpayers for **imports of goods—including imports from SEZs—**will be displayed within the IMS for review and necessary action at an individual BoE level.

This functionality will be effective from the October 2025 tax period onwards.
If no action is taken on a specific BoE, it will be treated as deemed accepted, and based on the recorded actions, the GST Portal will auto-generate the draft GSTR-2B for the recipient by the 14th of the subsequent month.

Introduction of the ‘Import of Goods’ Section in IMS: Advisory on New Changes.

The GST portal’s Invoice Management System (IMS), launched for the October 2024 tax period, allows taxpayers to manage inward supplies by accepting or keeping pending records uploaded by suppliers through GSTR-1/1A/IFF. From October 2025 onwards, a new “Import of Goods” section will enable taxpayers to view and act on Bills of Entry (BoE), including imports from SEZ. Taxpayers can either accept or keep BoEs pending—if no action is taken, they will be deemed accepted. Actions can be modified until filing of the corresponding GSTR-3B, and the draft GSTR-2B will be generated on the 14th of the following month based on these actions.

Key Highlights:

1. Availability: From October 2025 tax period onwards.
2. Purpose: To facilitate management of import-related BoE details within IMS.
3. Action Options:
   • Accept – to confirm the BoE record.
   • Keep Pending – to defer confirmation.
   • Deemed Acceptance – if no action is taken on a BoE.
4. Impact on Returns:
   • The draft GSTR-2B will be auto-generated on the 14th of the subsequent month based on actions taken.
   • Actions can still be modified till filing of the corresponding GSTR-3B.

Sub-Sections under “Import of Goods”:

1. IMPG – Import of Goods from Overseas: For all original BoEs filed for goods imported from outside India.
2. IMPG (Amendments): For amended BoEs related to overseas imports, covering value and GSTIN amendments (newly introduced feature).
3. IMPGSEZ – Import of Goods from SEZ: For all original BoEs filed for goods imported from Special Economic Zones (SEZs).
4. IMPGSEZA (Amendments): For amendments to SEZ BoEs, including value and GSTIN change amendments (newly introduced).

Handling of GSTIN Change in Bill of Entry (BoE) through Invoice Management System (IMS)

The GST system currently processes value amendments to Bills of Entry (BoE), and this functionality will now be extended to handle GSTIN amendments through the Invoice Management System (IMS).

Since GST operates on a self-assessment basis, taxpayers are responsible for verifying Input Tax Credit (ITC) eligibility as per the applicable laws and rules. In cases where the GSTIN in a BoE is amended, and the previous GSTIN (G1) has already claimed ITC on that BoE, the previous GSTIN must reverse the ITC claimed.

To facilitate this, the IMS will display ITC reversal entries to the previous GSTIN (G1), while enabling the amended GSTIN (G2) to avail ITC as per the updated BoE details. The system also provides flexibility for G1 to declare the amount of ITC to be reversed, based on whether ITC was fully or partially reversed earlier.

Key Highlights on ITC Reversal for Previous GSTIN (G1):

1. Amendment Identification:
   • Records involving GSTIN amendments will appear with “Amendment Type: GSTIN” under the IMPGA/IMPGSEZA sections in IMS.
2. ITC Reversal Display:
   • The ITC reversal entry for the previous GSTIN (G1) will be displayed in blue under the same sections.
3. Reversal Declaration Options:
   • The system will prompt the previous GSTIN:
     “Do you need to change the amount of ITC to be reversed for the selected Bill of Entry due to change in GSTIN?”
     • Select “Yes” if taxpayer wants to input a specific value under “Amount declared by taxpayer for ITC reduction”, based on:
       • Zero value: If ITC was not availed or already fully reversed earlier.
       • Partial value: If ITC was partially reversed earlier. The declared amount will be adjusted in GSTR-2B.
     • Select “No” if full reversal is required (i.e., entire ITC was availed earlier). The full ITC amount will be reversed from G1 and made available to G2.

4. Deemed Acceptance:
   • If no input is provided, the reversal will be deemed accepted, and the original ITC amount will be automatically adjusted in GSTR-2B of G1.
5. For Amended GSTIN (G2):
   • The amended GSTIN will see corresponding BoEs under IMPGA/IMPGSEZA, and eligible ITC will be reflected in GSTR-2B

Special Note: Processing of BoEs with GSTIN Amendment before 1st November 2025

All BoEs where a GSTIN amendment occurred before 1st November 2025 will be made available in IMS. The following applies to such records:

• Dual Display in IMS:

1. These BoEs will appear under the IMPGA section on the IMS dashboards of both the previous GSTIN (G1) and the amended GSTIN (G2).
2. Taxpayers may take allowed actions on these entries. ITC reversal will occur from G1, and applicable ITC will flow to G2 accordingly.

• BoEs with Sequential Amendments (GSTIN + Value):

1. If a BoE underwent a GSTIN amendment first and later a value amendment, and the value amendment was already processed in GSTR-2B of G2, then:
   • A reversal entry will appear only for G1 in IMS.
   • No new record will be shown to G2, since ITC has already been credited based on the processed value amendment.

Example:

For BoE No. 10123, originally linked to GSTIN G1, a GSTIN amendment was made in June 2025 (changed to G2), followed by a value amendment in July 2025.

• The value amendment was already processed in the GST system, and ITC flowed to G2 in July 2025.
• When the GSTIN-amended record is processed now, a reversal entry will appear for G1 only, while no new record will appear for G2, as G2 already received ITC through the earlier processed amendment.

Actions Allowed on Bills of Entry under Import of Goods Section – IMS Dashboard

The Import of Goods section within the Invoice Management System (IMS) allows taxpayers to review and take appropriate action on Bills of Entry (BoE) uploaded by the Customs system. These actions determine how Input Tax Credit (ITC) on imports will reflect in GSTR-2B and GSTR-3B.

1. Accept

• Used to confirm the correctness of a BoE record.
• Accepted records become part of the ‘ITC Available’ section in GSTR-2B, as per existing rules.
• ITC from accepted records is auto-populated in GSTR-3B.

2. Pending

• Used to temporarily keep a record on hold for further review.
• Pending records are excluded from both GSTR-2B and GSTR-3B until accepted.
• Such records remain on the IMS dashboard until actioned.

3. No Action Taken

• If the taxpayer takes no action, the BoE is automatically treated as “Deemed Accepted” during GSTR-2B generation.

Key Points on Treatment of BoE in IMS:

1. “Reject” action is NOT available for Bills of Entry.
2. “Pending” action is NOT permitted in the following cases:

• Downward value amendment of a BoE where the original BoE was accepted and GSTR-3B
• ITC reversal cases related to GSTIN amendments for the previous GSTIN.

3. In case of multiple value amendments, only the latest record will be displayed in IMS.
4. Partial Save Message Scenarios: If the following actions are attempted, IMS will display a partial save warning and the action will not be saved:

• Attempting to keep a downward amended BoE pending, where the original was accepted and ITC already availed in GSTR-3B.
• Attempting to keep GSTIN amendment records pending when ITC reduction is required.
• Attempting to take action on an amended record while the original record remains pending.

5. Automatic Removal of BoE Records: Certain records are automatically removed from the IMS dashboard, with an information message displayed:

• When GSTIN amendment of BoE occurs before filing of GSTR-3B by the previous GSTIN (G1), or if the original BoE was pending — the record is removed from G1’s dashboard.
• When there are multiple value amendments, the latest amendment replaces the earlier one, and the previous record is removed.

6. If an amended BoE is deemed accepted, the corresponding pending BoE is automatically removed upon filing of GSTR-3B.
7. A “Remarks” field is available when the taxpayer opts to keep a record pending (optional).
8. Records with no action by the 14th of the following month (when draft GSTR-2B is generated) are treated as Deemed Accepted.
9. Recomputation of GSTR-2B is mandatory if:

• The taxpayer changes an already taken action, or
• Any action is taken after the 14th of the month (post draft GSTR-2B generation).

10. Once GSTR-3B is filed, all accepted or deemed accepted BoEs automatically move out of the IMS dashboard.
11. Pending records continue to remain visible in IMS for future acceptance.
12. Changes in GSTR-2B
    1. New Columns Added under IMPGA & IMPGSEZA:
       • Type of Amendment
       • Whether ITC needs to be reduced? (Yes/No)
       • Amount declared for ITC reduction – IGST
       • Amount declared for ITC reduction – Cess
    2. Removed Column: “Amended (Yes/No)”
    3. Updated Excel Format: GSTR-2B Excel will now include four sheets for import of goods:

• IMPG
• IMPGA
• IMPGSEZ
• IMPGSEZA

13. Changes in GSTR-2A
    1. New Column Introduced: “Type of Amendment” in the Amendment History section — indicating:

• “Value” – for BoE value amendments
• “GSTIN” – for GSTIN change
• “NA” – for original BoE
  1. The previous GSTIN’s record continues to appear in its GSTR-2A for the month of the amendment, along with details of the new GSTIN under Amendment History.
  2. The amended GSTIN’s record appears in GSTR-2A of the month in which the change is processed, including a reference to the original record under Amendment History.

Notification Reference:  GSTN
30 /10 /2025