12 May 2026
In our client's IMS (import of goods), the bill of entry data of import of goods from 1.4.24 to 31.3.2025 is being shown, we have already filed GSTR-3B till March 2026. Our query is whether taking action in IMS (import of goods) is mandatory?
12 May 2026
Is it mandatory? No, GSTR-3B filing is not blocked if you don't take action, but it is better to "Accept" valid imports to ensure GSTR-2B accuracy.
For FY 2024-25 records: Ensure no double-claiming of ITC occurs. If already claimed in previous years, "Accept" them in IMS to maintain a clean trail.
Recommendation: Perform a one-time reconciliation between the IMS "Import of Goods" dashboard and the client's Purchase Register to ensure all BoE entries are accounted for.