CBIC / GST advisory · 21 Apr 2026
Official title
Introduction of IMS Offline Tool
Official record
Open source pageSummary
Check the official recordThe Goods and Services Tax Network introduces an Invoice Management System Offline Tool to assist taxpayers with invoice actions. This tool uses Microsoft Excel to allow taxpayers to accept, reject, or keep invoices pending. Taxpayers perform these actions on individual or bulk invoices. The tool aims to improve taxpayer convenience and simplify compliance. Taxpayers access the tool through the Goods and Services Tax portal.
What you must do
Who is affected
The Invoice Management System (IMS) was introduced on the GST portal from the October 2024 tax period enabling the taxpayers to take actions on invoices uploaded by their suppliers through GSTR-1, GSTR-1A, or IFF, including accepting, rejecting, or keeping such records pending in the system.
To continuously enhance the taxpayer convenience and facilitate ease of compliance, an IMS Offline Tool has now been introduced in the GST system. The said offline tool is based on MS excel making it easy to use by the taxpayers and it enables them to undertake actions on both individual as well as bulk invoices in an efficient manner.
For detailed advisory on the IMS offline tool kindly click on the link .
Thanks,
Team GSTN