Introduction of Import of Goods Details in IMS · 30 Oct 2025
CBIC / GST advisory · 30 Oct 2025
Official title
Advisory : Introduction of Import of Goods details in IMS
Official record
Open source pageSummary
Check the official recordWhat changed
The GST portal adds an Import of Goods section to the Invoice Management System. This section allows recipient taxpayers to accept, reject, or keep pending their Bill of Entry records. The system includes imports from Special Economic Zones. This functionality starts from the October 2025 tax period. The system treats records as deemed accepted if the taxpayer takes no action. The GST portal generates the draft GSTR 2B for the recipient on the 14th day of the subsequent month based on these actions.
What you must do
- Taxpayers must accept, reject, or keep pending individual Bill of Entry records in the Invoice Management System.
Key dates
- Availability of functionality
- Not dated
- Generation of draft GSTR 2B
- Not dated
Document text
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. Please click here to read the detailed advisory on the new changes.
Thanking You, Team GSTN
Source details
- Source
- Central Board of Indirect Taxes and Customs / GST
- Type
- advisory
- Published by source
- 30 Oct 2025
- Issuing division
- GSTN
- Coverage area
- indirect-tax