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??

Reconcile the IMS import data with your books; if everything matches the previously filed GSTR-3B, you can accept it to ensure clean audit trails and prevent future department queries.

If We accepted 2024-25 to till March 2026 Import of goods data in IMS [Invoice Management System] that we have already claimed in GSTR-3B till date, so will that ITC show up again in the October 2026 GSTR-2B?

If We accepted 2024-25 to till March 2026 Import of goods data in IMS [Invoice Management System] that we have already claimed in GSTR-3B till date, so will that ITC show up again in the October 2026 GSTR-2B?

Import-of-goods records in IMS are generally optional to act upon: accepting them is not a separate condition for claiming import IGST credit where the Bill of Entry particulars and credit are otherwise eligible. IMS actions principally affect the corresponding GSTR-2B computation; they do not, by themselves, determine eligibility under the ITC rules.

Since the client has already claimed the credit through GSTR-3B for FY 2024-25, reconcile the IMS entries with Bills of Entry and the relevant GSTR-2B periods before taking any action. Do not accept or reject the full-year data mechanically: check for duplicates, incorrect entries, and any credit not supported by eligible import documents. The precise IMS treatment may depend on the portal’s current facility and the tax periods involved.

For QRMP compliance, reconciling import records with GSTR-2B and filed GSTR-3B helps spot mismatches before they affect the next return cycle. Manual matching across a year’s Bills of Entry and return data is difficult, and automation reduces repetitive work while professional judgment remains in control. At Jir AI, our 2,000+ AI agents and 650+ integrations streamline GST, ITR, TDS, TCS and other compliance workflows, helping reduce manual workload by up to 70%. To discuss simplifying these reconciliations, connect with us on WhatsApp: https://wa.me/message/3HVOZ7HIY4ESC1