Quick Summary
The Goods and Services Tax Network (GSTN) has introduced a new section titled 'Import of Goods' within the Invoice Management System (IMS). This enhancement will be effective from the October 2025 tax period. The IMS, first launched in October 2024, allows recipient taxpayers to accept, reject, or keep pending individual records uploaded by their suppliers through GSTR-1, GSTR-1A, or IFF. The newly added functionality will now enable taxpayers to view and take action on Bills of Entry (BoE) fil
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FAQ :
It's a new section in the Invoice Management System (IMS) that allows taxpayers to view and take action on Bills of Entry (BoE) for imported goods.
This functionality will be available from the October 2025 tax period onwards.
The IMS, launched in October 2024, enables recipient taxpayers to accept, reject, or keep pending records uploaded by their suppliers through GSTR-1, GSTR-1A, or IFF.
Yes, the new functionality includes Bills of Entry for imports of goods, including those from Special Economic Zones (SEZs).
If no action is taken on an individual Bill of Entry, it will be treated as deemed accepted.
Based on the action taken on Bills of Entry, the GST Portal will generate the draft GSTR 2B for the recipient on the 14th of the subsequent month.
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