The Invoice Management System puts every supplier invoice in front of you before GSTR-2B is even
IMS shows every invoice, credit note and debit note reported by your suppliers, and lets you accept, reject or leave each one pending before GSTR-2B is generated for the period.
Accepted and no-action invoices flow into GSTR-2B and count toward eligible ITC; rejected invoices are excluded; pending invoices roll forward and simply do not appear in that
Taking no action on an invoice is treated as implicit acceptance once GSTR-2B is generated, so silence is not a safe default for anything you have not actually checked.
Rejecting an invoice in IMS does not fix a supplier's error; it only removes it from your ITC calculation.
Rejecting in IMS only affects your own ITC claim; it removes the invoice from your GSTR-2B calculation for the period.
The full guide has the formats, the deadlines and the worked examples.