Accept / reject invoices in IMS

The Invoice Management System is mandatory from April 2026. See the deep-dive at IMS mandatory from April 2026 - your 30-day rhythm.

Quick reference

Three actions per invoice:

• Accept - invoice is correct; ITC flows in
• Reject - invoice is wrong (wrong GSTIN, fraud, etc.); does not flow into ITC
• Pending - needs verification; treated as no-action

Day 30 auto-accept - if you don't act, the invoice is treated as accepted on day 30.

In ThynkTax

GST → Reconciliation → \[id\] → IMS tab

The IMS workspace shows:

• Every invoice from GSTR-2B with its current IMS state
• A bulk-action toolbar (select rows + Accept / Reject / Pending)
• An AI explanation panel for each "Reject" recommendation
• A timer column showing how many days each invoice has been pending

When you click Submit IMS Actions, the actions are pushed to GSTN via the GSP. GSTN processes them within minutes; the resulting state appears in your next 2B.

Bulk actions

• Accept all matched - recommended for the day-end cleanup after a reconciliation run
• Reject all flagged - for invoices the reconciliation marked as "missing in books"

Section 17(5) handling

After Accept, ThynkTax automatically tags Section 17(5) blocked invoices in GSTR-3B prep, so the credit doesn't leak into your claim. The Accept in IMS is procedurally correct (the invoice is real); the ITC restriction is a separate downstream decision.