The Goods and Services Tax Network (GSTN) has announced an important update to the Invoice Management System (IMS) on the GST portal. This change will impact businesses that import goods, including those from Special Economic Zones (SEZs).
Key Update: Import of Goods Section Added to IMS
Starting from the October 2025 tax period, IMS now includes a dedicated section for Import of Goods. This section captures details from the Bill of Entry (BoE) filed by taxpayers for imports. It covers:
- Imports from overseas suppliers
- Imports from SEZ units
IMS earlier covered only supplier invoices. With this change, it now also shows import details pulled from Customs. This helps match IGST paid on imports with ITC shown in GSTR-2B and GSTR-3B.
What’s Included in IMS for Imports
You will now see four parts under the Import of Goods tab:
IMPG – Original Bills of Entry for overseas imports
IMPGA – Amendments for overseas imports
IMPGSEZ – Original Bills of Entry for SEZ imports
IMPGSEZA – Amendments for SEZ imports
Only the latest amended record stays visible. Older versions get removed to avoid confusion.
Actions You Can Take
Each BoE record needs an action. You may choose:
Accept
Keep Pending
If you do nothing, it becomes Deemed Accepted. There is no option to Reject import records. Your choice decides how the BoE appears in GSTR-2B and how ITC flows into GSTR-3B.
How Import Data Flows to GSTR-2B
Once a record is accepted or deemed accepted:
The system adds it to GSTR-2B on the 14th of the next month.
The IGST on that BoE becomes available as ITC, subject to rules.
If Customs changes any details after the 14th, you must recompute GSTR-2B through IMS.
GSTR-2B now has four separate import sheets: IMPG, IMPGA, IMPGSEZ and IMPGSEZA.
How Amendments Work
A. Value Amendments
If Customs changes the BoE value:
IMS replaces the earlier entry with the revised one.
If the BoE was already accepted and the value reduces, the Pending option may not appear.
You should watch IGST differences and update ITC in GSTR-3B.
B. GSTIN Amendments
GSTIN changes need extra care. If the GSTIN changes from G1 → G2:
G1 must reverse any ITC claimed earlier.
G2 becomes eligible to claim that ITC.
IMS will show “Amendment Type = GSTIN” for such records. If only part of the ITC needs reversal, you can enter the corrected amount. If you do not enter anything, the system reverses the full amount by default.
Monthly GST Impact
A. Reconciliation
Match the following every month:
Bills of Entry
IMS import data
GSTR-2B import sheets
ITC in GSTR-3B
Your books of account
Any gap may lead to excess or short ITC.
B. Timely Review
Since inaction means acceptance, check IMS before the 14th of each month. This avoids wrong ITC flow or missed amendments.
C. Multi-GSTIN Cases
Each GSTIN should check its own import data. GSTIN amendments must be tracked so ITC reversals and fresh claims stay correct.
Simple Monthly Workflow
Step 1 – Pull Customs Data
Download BoE details from ICEGATE. Match them with your internal import register.
Step 2 – Open IMS
Check all four import sections. Look at both original and amended entries.
Step 3 – Verify Records
Confirm:
GSTIN
Assessable value
IGST
Purchase records
GRN and import ledger
Step 4 – Take Action
Accept correct entries. Keep Pending if you need more checks. For GSTIN amendments, make sure ITC reversal is handled.
Step 5 – Check GSTR-2B
Review GSTR-2B on or after the 14th. Recompute if Customs made changes after that date.
Step 6 – File GSTR-3B
Claim ITC shown in GSTR-2B. Reverse or adjust where needed.
Step 7 – Keep Records
Save IMS logs, import sheets, amended BoEs and reconciliation files for audit.
8. Points to Explain to Clients
Doing nothing means acceptance.
Wrong BoE details need Customs correction, not GST portal changes.
ITC on imports must match across IMS, GSTR-2B, GSTR-3B and books.
Track GSTIN amendments carefully.
Only the newest amendment stays visible.
9. Audit-Ready Documents
Maintain:
BoE copies
Import ledger
IGST payment details
IMS action logs
GSTR-2B import sheets
ITC reversal working papers
Amendment history
These help during audit or scrutiny.
10. Practical Tips
Track amendments within the same financial year.
Create simple internal trackers for high-volume imports.
Train logistics and broker teams to prevent GSTIN errors.
Review SEZ imports for IGST exemption or charge.
Always double-check high-value BoEs.
For complete details, refer to the official GSTN advisory on the GST portal.