IMPORT OF GOODS IMS

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This query is : Resolved

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For QRMP scheme taxpayers, actions within the Import of Goods (IMS) are currently optional. While the system automatically accepts data if no action is taken, the IMS allows you to mark invoices as 'Accept', 'Reject', or 'Pending' for better ITC reconciliation. If you've already claimed ITC in GSTR-3B, no immediate action is mandatory in IMS for those specific imports. The deadline to take action that impacts your GSTR-2B is before filing your quarterly GSTR-3B, with the system re-computing GSTR-2B if changes are made after its initial generation.

deepak

deepak (Querist)
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28 November 2025 The client is in QRMP scheme and the GSTR-2B import of goods has already taken in GSTR-3B ITC for the period of 1.10.24 to 30.09.25, but currently the IMS (Import of Goods) is showing the data of Import of goods for the period of 1.10.24 to 30.09.25, is it mandatory to accept it or optional now?, What is last date of accepting in our QRMP CASE?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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28 November 2025 Taking action in the IMS is currently optional. The primary purpose of the IMS is to facilitate reconciliation and give taxpayers more control over their eligible Input Tax Credit (ITC) by allowing them to mark specific invoices/Bill of Entries (BoE) as 'Accept', 'Reject', or 'Pending'.
If you take no action, the system will automatically treat the BoE as accepted when generating the GSTR-2B for the corresponding period.
If the ITC has already been claimed in GSTR-3B, it implies that the taxpayer has already self-assessed the eligibility of the ITC. The IMS is a tool to align the portal's data with your records and prevent claiming ineligible credit or claiming credit twice. Since the credit is already claimed, no further action is strictly necessary from a compliance standpoint for that specific record, as it will be deemed accepted anyway.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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28 November 2025 For QRMP taxpayers, the GSTR-2B is generated on a quarterly basis on the 14th of the month following the quarter. However, you can view and act on the invoices/BoEs in the IMS throughout the quarter.
The effective "last date" to take an action (if desired, to mark something as 'Reject' or 'Pending') that affects a specific GSTR-2B statement is before the filing of the corresponding quarterly GSTR-3B.
For your specific period (October 1, 2024 to September 30, 2025):
The relevant quarter for the period ending September 30, 2025 would be July to September 2025.
The last date for filing the quarterly GSTR-3B for that quarter (July-Sept 2025) would be either the 22nd or 24th of October 2025, depending on your state of registration.
If any action is taken in the IMS after the GSTR-2B is initially generated (on October 14, 2025 for that quarter), the GSTR-2B must be re-computed on the portal before filing the GSTR-3B to reflect the changes.

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