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) filed for imports of goods, including imports from Special Economic Zones (SEZs).
Official copy of the Advisory is as follows
The Invoice Management System (IMS) was introduced on the GST portal from the October 2024 tax period. It enables recipient taxpayers to accept, reject, or keep pending their individual records uploaded by their suppliers through GSTR-1/1A/IFF. To further enhance the taxpayer convenience, a new section for "Import of Goods" has been introduced in IMS wherein the Bill of Entry (BoE) filed by the taxpayer for import of goods including import from SEZ, will be made available in the IMS for taking allowed action on individual BoE. This functionality will be available from Oct-2025 period onwards.
It may be noted that, If no action is taken on an individual BoE, it will be treated as deemed accepted and based on the action taken, the GST Portal will generate the draft GSTR 2B for the recipient on 14th of subsequent month. Detailed advisory on the new changes has been attached below.
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