GSTN Introduces ‘Import of Goods’ Section in Invoice Management System (IMS)

GSTN Advisory Dated: 30th October 2025

The Goods and Services Tax Network (GSTN) has introduced a new ‘Import of Goods’ section within the Invoice Management System (IMS), effective from the October 2025 tax period.

Background

The Invoice Management System (IMS) was initially launched for the October 2024 tax period to enable recipient taxpayers to manage inward supplies reported by their suppliers through GSTR-1/1A/IFF.

It allows recipients to accept, reject, or keep pending individual records — thus providing greater control over their Input Tax Credit (ITC) reconciliation process.

With the October 2025 enhancement, IMS now goes a step further by bringing import transactions (both overseas imports and SEZ imports) within its ambit.

New Functionality: Import of Goods in IMS

Under the new feature, taxpayers can now view and take allowed actions on the Bills of Entry (BoE) filed for imports, directly through their IMS dashboard. This includes both imports from outside India and imports from SEZ units.

Four new subsections have been introduced within the “Import of Goods” module:

1. IMPG – Import of Goods from Overseas:

Original Bills of Entry for goods imported from outside India.

2. IMPGA – Amendments to Import of Goods:

Covers value and GSTIN amendments made to previously filed BoEs.

3. IMPGSEZ – Import of Goods from SEZ:

Original Bills of Entry for imports from Special Economic Zones.

4. IMPGSEZA – Amendments to SEZ Imports:

Includes both value and GSTIN amendments made to SEZ-related BoEs.

Actions Allowed on Bills of Entry

Recipient taxpayers can perform the following actions on their BoEs in IMS:

• ✅ Accept – Record becomes part of ITC available in GSTR-2B and auto-populates in GSTR-3B.
• ⏸️ Pending – Record is kept on hold and will not reflect in GSTR-2B/3B until accepted.
• ⚙️ No Action Taken – If no action is taken, the BoE will be deemed accepted at the time of draft GSTR-2B generation (on the 14th of the subsequent month).

It is important to note that “Reject” is not allowed for Bills of Entry, and in specific amendment cases, the “Pending” option may also be restricted.

Taxpayers can revise their actions until the filing of GSTR-3B, ensuring flexibility and accuracy in credit reconciliation.

Handling GSTIN Amendments and ITC Reversal

A significant inclusion in this update is the facility to handle GSTIN changes in BoEs through IMS.

• When a Bill of Entry undergoes a GSTIN amendment, the previous GSTIN (G1) must reverse the ITC previously availed, while the amended GSTIN (G2) becomes eligible to claim the corresponding ITC.
• The system also allows G1 to declare the exact amount of ITC reversal, in cases where partial reversals have already been made.
• The amended records will appear under IMPGA/IMPGSEZA categories for both GSTINs to ensure complete transparency.

This automated reconciliation helps eliminate duplication and ensures a proper audit trail for both the old and new GSTINs.

Integration with GSTR-2B and GSTR-2A

Following this enhancement:

• Accepted and deemed accepted BoE records will automatically move to the ITC Available section in GSTR-2B.
• New columns such as “Type of Amendment” and “Amount declared for ITC reduction” have been added in GSTR-2B Excel reports.
• Corresponding details will also reflect in GSTR-2A, maintaining a synchronized record of amendments and original transactions.

Why This Update Matters

The inclusion of Import of Goods within the IMS framework signifies a major improvement in how businesses can manage their import-related ITC data.

It provides:

• 🔍 Consolidated visibility of all inward supplies — domestic and import — in one interface.
• 🧾 Better ITC governance with system-driven validation for amendments.
• ⏱️ Reduced manual effort in reconciling ICEGATE and GST data.
• ⚖️ Compliance accuracy by automating reversal and re-credit flows for amended GSTINs.

Conclusion

With this new functionality, GSTN continues to streamline the ITC management process by integrating import data directly into the IMS.

📘 For detailed instructions and illustrations, refer to the official GSTN Advisory dated 30th October 2025.

🔗 https://www.gst.gov.in/newsandupdates/read/634