Import of goods IMS telated

Based on the current GST framework, accepting the IMS (Import of Goods) data is not mandatory.
If the import IGST has already been fully claimed through GSTR-3B throughout the year, the portal does not require you to compulsorily accept the IMS entries. IMS is primarily a reconciliation tool to help ensure that the import details recorded in the GST system match your actual records.

However, you should keep the following points in mind:

1. If there is any mismatch between the IMS import data and the ITC you have already claimed, the department may seek clarification during future scrutiny or notice proceedings.

2. Therefore, best practice is to verify the IMS data and accept it only after confirming that there are no discrepancies, so your GST records remain clean and consistent.

In similar cases handled with support from GetMyCA, the clarification provided by them was that acceptance of IMS entries is optional, and taxpayers generally choose to accept it only after ensuring that there are no mismatches in the figures.

We have already checked GSTR-2B at the time of filing of GSTR 3b so now Ims action required? What is Last date of acceptance of IMS for financial year 24.25 IMport of goods data??

We have already checked GSTR-2B at the time of filing of GSTR 3b so now Ims action required? What is Last date of acceptance of IMS for financial year 24.25 IMport of goods data??

We have already checked GSTR-2B at the time of filing of GSTR 3b so now Ims action required? What is Last date of acceptance of IMS for financial year 24.25 IMport of goods data??