The Goods and Services Tax (GST) portal has introduced a new “Import of Goods” section within the Invoice Management System (IMS) to enhance taxpayer convenience. This functionality, available from the October 2025 tax period onward, makes Bill of Entry (BOE) records for imported goods (including imports from SEZ) available in the IMS. This allows recipient taxpayers to take action on individual BOEs.
The IMS itself was introduced on the GST portal from the October 2024 tax period and enables recipient taxpayers to accept, reject, or keep pending individual records uploaded by suppliers through GSTR-1/1A/IFF.
Key Sub-sections Under ‘Import of Goods’
The “Import of Goods” section of the IMS Dashboard includes four sub-sections where taxpayers can view and act on Bills of Entry accordingly:
| S.No. | Heading | Description |
|---|---|---|
| I | IMPG – Import of goods from overseas | For all original BoEs filed for import of goods from outside India. |
| II | IMPG (Amendments) | For amendments made to BoEs filed for import of goods from outside India. This includes Value amendments as well as GSTIN amendments (newly introduced for change of GSTIN in BoE). |
| III | IMPGSEZ – Import of goods from SEZ | For all original BoEs filed for import of goods from SEZ. |
| IV | IMPGSEZA (Amendments) | For amendments made to BoEs filed for import of goods from SEZ. This includes Value amendments as well as GSTIN amendments (newly introduced for change of GSTIN in BoE). |
Allowed Actions on Bills of Entry
Following actions are allowed for Bills of Entry under the “Import of Goods” section of the IMS Dashboard:
- Accept: To accept the records. Accepted records will become part of the ‘ITC Available’ section of the respective GSTR-2B (based on existing GSTR-2B rules). The ITC of accepted records will be auto-populated in GSTR-3B.
- Pending: To keep the record on hold. Pending records will not become part of GSTR-2B and GSTR-3B. Such records will remain on the IMS dashboard till the time they are accepted.
- The optional functionality of providing Remarks is applicable when a taxpayer wishes to keep a record pending.
- No Action Taken: If no action is taken by the recipient, these records will be treated as deemed accepted at the time of GSTR-2B generation.
Action Restrictions
- The “Reject” action is NOT allowed for Bills of Entry.
- The “Pending” action is NOT allowed in the following cases:
- Downward value amendment of BoE where the action on the original BoE was accepted & corresponding GSTR-3B has been filed.
- For reversal of ITC in case of GSTIN amendment of BoE for the previous GSTIN (G1).
Handling of GSTIN Amendments and ITC Reversal
GST is a self-assessment based tax regime, requiring the taxpayer to ascertain ITC eligibility as per law. In cases where the GSTIN in a Bill of Entry has been amended, and the previous GSTIN (G1) had already availed Input Tax Credit (ITC) on that BoE, the previous GSTIN (G1) is required to reverse the ITC amount.
- An entry for ITC reversal due to amendment in GSTIN in BoE will be shown to the previous GSTIN (G1).
- This ITC reversal entry to the Previous GSTIN (G1) will be displayed in blue under IMPGA/IMPGSEZA categories.
To address scenarios where the ITC has been partially or fully reversed, the previous GSTIN is given an option to declare the amount of ITC that needs to be reversed (not exceeding the original value as per the BoE).
| Option Chosen by Previous GSTIN (G1) | Consequence |
|---|---|
| “Yes” (Need to change the amount of ITC to be reversed) | Taxpayer provides input in the “Amount declared by taxpayer for ITC reduction” field. This can be Zero value (if ITC was not availed or already completely reversed) or the amount to be reversed (if partially reversed). The declared value will be adjusted from the available ITC in GSTR-2B accordingly. |
| “No” (Reverse the complete original ITC) | Full reversal is required, meaning the complete ITC was availed by the previous GSTIN (G1). The original value of BoE will be reversed from the previous GSTIN (G1) and will be made available as ITC to the amended GSTIN (G2). |
| No Action Taken | The ITC reversal will be deemed accepted, and the original ITC amount of BoE shall be adjusted from the available ITC in GSTR-2B of GSTIN (G1). |
For the amended GSTIN (G2), such BoEs will be shown under IMPGA/IMPGSEZA categories, and ITC will be made available in GSTR-2B accordingly.
Impact on GSTR-2B and GSTR-2A
GSTR-2B Changes
The GSTR-2B Excel now has four sheets for import of goods: IMPG, IMPGA, IMPGSEZ, and IMPGSEZA.
Additional columns shall be displayed under IMPGA & IMPGSEZA:
- Type of Amendment
- Whether ITC needs to be reduced for the selected Bill of Entry? (Yes/No)
- Amount declared by taxpayer for ITC reduction – IGST
- Amount declared by taxpayer for ITC reduction – Cess
GSTR-2A Changes
Following changes are made to GSTR-2A pursuant to processing of BoE GSTIN amendments:
- Introduction of a new column for “Type of Amendment” in “Amendment History”. The type shall indicate “Value,” “GSTIN,” or “NA” (for original BoE).
- The record for the previous GSTIN (G1) will continue to be shown in their GSTR-2A of such month, with details of the GSTIN amended record available under Amendment History.
- The record for the amended GSTIN (G2) will be shown in their GSTR-2A of the month when such GSTIN amended record is processed, with details of the original record available under Amendment History.
Action and Removal of Records
- Based on the action taken, the GST Portal will generate the draft GSTR-2B for the recipient on the 14th of the subsequent month. However, the action taken can be changed even after GSTR-2B generation until the corresponding GSTR-3B is filed.
- It is mandatory to recompute GSTR-2B from the IMS dashboard if an action is changed or taken after the 14th of the month.
- All accepted/deemed accepted BoE records will move out of the IMS dashboard after filing of the respective GSTR-3B.
- Pending records will remain on the IMS dashboard and can be accepted in future months.
- BoEs are automatically removed from the IMS dashboard in certain circumstances, such as when a GSTIN amendment occurs before the previous GSTIN (G1) files GSTR-3B, or when the latest amendment record replaces an earlier one.
FAQs
What is the new “Import of Goods” section introduced on the GST portal?
The “Import of Goods” section is a new feature within the Invoice Management System (IMS) that provides taxpayers access to Bills of Entry (BoE) records for imported goods, including imports from SEZs, from the October 2025 tax period onward.
When was the Invoice Management System (IMS) introduced on the GST portal?
The IMS was introduced starting from the October 2024 tax period.
What is the main purpose of the “Import of Goods” section?
It enables taxpayers to view and take actions such as accept or keep pending on individual Bills of Entry for imported goods, improving ITC management and transparency.
What are the sub-sections available under the “Import of Goods” section?
The sub-sections are IMPG (Import of goods from overseas), IMPG (Amendments), IMPGSEZ (Import of goods from SEZ), and IMPGSEZA (Amendments).
What does IMPG stand for?
IMPG stands for “Import of Goods,” covering all original BoEs filed for import of goods from outside India.
What is shown under IMPG (Amendments)?
IMPG (Amendments) displays amendments made to BoEs filed for imports from outside India, including value and GSTIN amendments.
What is shown under IMPGSEZ?
IMPGSEZ displays all original BoEs filed for import of goods from Special Economic Zones.
What is shown under IMPGSEZA?
IMPGSEZA includes amendments made to BoEs filed for imports from SEZs, covering both value and GSTIN amendments.
What actions can a taxpayer take on Bills of Entry?
Taxpayers can accept or keep pending BoE records in the IMS dashboard.
What happens when a BoE record is accepted?
Accepted records move to the ‘ITC Available’ section of GSTR-2B and are auto-populated in GSTR-3B as per existing rules.
What does the Pending action mean?
Pending keeps the record on hold, meaning it will not reflect in GSTR-2B or GSTR-3B until accepted later.
Is the Reject option available for BoEs?
No, the Reject action is not allowed for Bills of Entry.
When is the Pending action not allowed?
Pending is not allowed for downward value amendments where the original BoE was accepted and GSTR-3B filed, or for ITC reversal in case of GSTIN amendments for the previous GSTIN.
What happens if no action is taken on a BoE?
If no action is taken, the record is treated as deemed accepted during GSTR-2B generation.
How are GSTIN amendments handled in the new system?
When a GSTIN is amended in a BoE, the previous GSTIN (G1) must reverse ITC if it had already been availed, and the amended GSTIN (G2) receives the ITC.
How is ITC reversal shown for previous GSTIN (G1)?
ITC reversal entries appear in blue under IMPGA/IMPGSEZA and show details of the reversal amount.
What are the options available to the previous GSTIN (G1) regarding ITC reversal?
The taxpayer can choose “Yes” to enter a custom ITC reversal amount or “No” to reverse the full ITC.
What happens if the previous GSTIN takes no action on ITC reversal?
If no action is taken, full ITC reversal is deemed accepted, and the original ITC amount will be adjusted in GSTR-2B.
Where will the amended GSTIN (G2) see the updated BoE?
The amended GSTIN (G2) will see it under IMPGA/IMPGSEZA in their IMS and GSTR-2B.
What are the changes introduced in GSTR-2B due to this feature?
GSTR-2B now includes four sheets: IMPG, IMPGA, IMPGSEZ, and IMPGSEZA, with added columns for amendment type and ITC reduction details.
What new columns are added to GSTR-2B Excel?
New columns include Type of Amendment, Whether ITC needs to be reduced (Yes/No), and Amount declared by taxpayer for ITC reduction (IGST/Cess).
What changes have been made in GSTR-2A?
A new column “Type of Amendment” is added in the Amendment History to indicate Value, GSTIN, or NA.
How are amended records displayed in GSTR-2A?
The previous GSTIN shows the record with amendment details, while the amended GSTIN displays the updated record along with the original reference.
When does the GST portal generate draft GSTR-2B?
The GST portal generates draft GSTR-2B on the 14th of the subsequent month.
Can actions be modified after GSTR-2B generation?
Yes, actions can be changed until the filing of GSTR-3B.
What must a taxpayer do after changing an action post-GSTR-2B generation?
The taxpayer must recompute GSTR-2B from the IMS dashboard to reflect the updated action.
When do accepted BoEs get removed from the IMS dashboard?
All accepted or deemed accepted BoEs are removed from IMS after the respective GSTR-3B is filed.
What happens to pending BoE records?
Pending records remain on the IMS dashboard until they are accepted in future months.
When are BoEs automatically removed from IMS?
BoEs are auto-removed when a GSTIN amendment occurs before GSTR-3B filing by the previous GSTIN, or when a new amendment replaces an older one.
How does this new functionality benefit taxpayers?
It improves transparency, simplifies ITC tracking on imports, and reduces manual reconciliation errors between ICEGATE and GST returns.
Is providing remarks mandatory when keeping a record pending?
No, remarks are optional but can be added when keeping a record pending.
Does IMS apply to imports made before October 2025?
No, the Import of Goods functionality applies only for tax periods beginning October 2025 and onwards.
Will this system impact suppliers’ filings in GSTR-1?
No, this functionality only affects recipient taxpayers and imported goods data; suppliers’ GSTR-1 remains unchanged.
What is the impact on ITC availability after this update?
ITC on accepted or deemed accepted BoEs becomes automatically available in GSTR-2B and subsequently in GSTR-3B.
Can partial ITC be accepted through IMS?
No, the system allows acceptance or pending decisions per BoE, not partial ITC acceptance within a single record.
What happens if ITC reversal exceeds the available credit?
The reversal will be adjusted from the available ITC in GSTR-2B; any shortfall must be handled in GSTR-3B accordingly.
How can taxpayers verify BoE details in IMS?
Taxpayers can view BoE number, filing date, type of import (overseas or SEZ), and amendment type within their IMS dashboard.
Does IMS automatically synchronize with ICEGATE?
Yes, the GST portal fetches BoE data from ICEGATE to ensure accuracy and consistency with customs records.
Are SEZ imports treated the same as overseas imports in IMS?
Yes, SEZ imports are handled similarly but categorized separately under IMPGSEZ and IMPGSEZA.
Will taxpayers receive notifications for new BoE records?
Yes, the portal notifies taxpayers when new import records are available in IMS for action.
Can a taxpayer reverse a previously accepted BoE record?
No, once a BoE is accepted and GSTR-3B is filed, reversal can only occur through amendment or adjustment in future returns.
How often should taxpayers check their IMS dashboard?
Taxpayers should review their IMS dashboard monthly before filing GSTR-3B to ensure timely action on all BoEs.
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