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GST IMS & ITC Time-Limit Planner

Match your purchase register with IMS to get one action per invoice, and see previous-year ITC still missing.

Reviewed by CA Apurav GargUpdated Worked out in your browser; rows are saved in this browser only

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Note:
Example values — replace with yours.

Your purchase register and IMS

One row per invoice or credit note, up to 500. Import a CSV in the same column order, or type rows in.

Invoices and credit notes

Columns in the order shown above. Processed 100% in your browser on this device. No file or figure is ever uploaded to any server.

Saved on this device only. Nothing is sent to us.

Your result

Previous-year ITC missing from IMS

₹45,000loss

₹45,000 of previous-year ITC is missing from IMS. Safe to accept ₹18,000; keep pending ₹36,000; reject ₹12,000; credit notes to reverse ₹9,000.

Safe to accept
₹18,000
Keep pending
₹36,000 (₹9,000 differs)
Reject or reverse
₹12,000
Credit notes to reverse
₹9,000
Row by row
DocumentWhat to doITC
INV-101Packaging supplierAccept on IMS₹18,000
INV-102Contract manufacturerKeep pending on IMS and ask the supplier to amend. Taking no action means it is deemed accepted₹36,000
INV-103Unknown supplierReject on IMS. If it is blocked credit you received, accept and reverse it in GSTR-3B instead₹12,000
INV-104Warehouse servicesFollow up with the supplier: missing from IMS. Previous-year ITC: claim it within the time limit₹45,000
CN-201Packaging supplierAccept the credit note and reverse the ITC in GSTR-3B₹9,000

The last date to claim missed ITC or declare credit notes for a financial year is 30 November following the end of that year (or the date of filing GSTR-9, if earlier). On the Invoice Management System (IMS), an inward invoice with no action taken by the 14th of the month is deemed accepted into GSTR-2B. Reference: Section 16(4) and Section 34(2), CGST Act, 2017, read with Section 38 and Rules 36(4)(b) and 60(7), CGST Rules, 2017 — the last date to claim missed ITC or declare credit notes for a financial year is 30 November following the end of the financial year (or the date of filing GSTR-9, whichever is earlier). On the Invoice Management System (IMS), an inward invoice with no action taken by the 14th of the month is deemed accepted into GSTR-2B.

What this tells you

Every purchase invoice and credit note your suppliers report lands on IMS, and what you accept there decides the ITC you can claim. A mismatch with your books, a blocked credit or a missing invoice each needs a different action.

Enter your purchase register next to what IMS shows, or import a CSV, to get one action per document and the previous-year ITC still missing from IMS.

Assumptions used

  • GST amounts are the total of IGST, CGST and SGST on each document.
  • Amounts that differ by less than half a paisa are treated as the same.
  • “Eligible” means the credit is not blocked; it does not check other conditions for ITC.
  • Rows are saved in this browser only and are not sent anywhere.
Legal references and sources
Last date to claim missed ITC
Section 16(4) and Section 34(2), CGST Act, 2017, read with Section 38 and Rules 36(4)(b) and 60(7), CGST Rules, 2017 — the last date to claim missed ITC or declare credit notes for a financial year is 30 November following the end of the financial year (or the date of filing GSTR-9, whichever is earlier). On the Invoice Management System (IMS), an inward invoice with no action taken by the 14th of the month is deemed accepted into GSTR-2B.
Last verified 27 Oct 2026

How this is calculated

  1. A credit note in your books and on IMS with the same GST: accept it and reverse the ITC.
  2. An eligible invoice in your books and on IMS with the same GST: safe to accept.
  3. The same, but the GST differs: keep pending; the difference is IMS GST − books GST.
  4. On IMS but not in your books, or blocked credit: reject (or accept and reverse, for blocked credit you received).
  5. An eligible invoice in your books but not on IMS: follow up with the supplier. Previous-year ITC is counted as time-limited.

Terms used here

Worked examples

Example: five previous-year documents

  • INV-101 (Packaging supplier), ₹18,000: Same GST in books and on IMS, so it is safe to accept.
  • INV-102 (Contract manufacturer), ₹36,000: IMS shows more GST than your books, so keep it pending and ask the supplier to amend.
  • INV-103 (Unknown supplier), ₹12,000: On IMS but not in your books, so reject it.
  • INV-104 (Warehouse services), ₹45,000: In your books but missing from IMS, and from the previous year, so follow up before the time limit.
  • CN-201 (Packaging supplier), ₹9,000: A credit note that matches, so accept it and reverse the ITC in GSTR-3B.

Totals: safe to accept ₹18,000; keep pending ₹36,000 (₹9,000 differs); reject ₹12,000; previous-year ITC missing from IMS ₹45,000; credit notes to reverse ₹9,000.

Our Tax Audit & Notices service covers IMS actions and the monthly ITC reconciliation.

Questions sellers ask

What is IMS?

The Invoice Management System on the GST portal. Each invoice or credit note your suppliers report shows up there, and you accept, reject or keep it pending. What you accept flows into GSTR-2B and the ITC you can claim.

What happens if I take no action on IMS?

A document left without action is deemed accepted when GSTR-2B is generated. Keep a document pending only when you mean to settle it later.

Why reject an invoice that is not in my books?

If you have no record of the purchase, accepting it would let ITC you may not be entitled to flow into your return. Check with the supplier first; reject it if it is not yours.

Is there a time limit on previous-year ITC?

The last date to claim missed ITC or declare credit notes for a financial year is 30 November following the end of that year (or the date of filing GSTR-9, if earlier). On the Invoice Management System (IMS), an inward invoice with no action taken by the 14th of the month is deemed accepted into GSTR-2B. Reference: Section 16(4) and Section 34(2), CGST Act, 2017, read with Section 38 and Rules 36(4)(b) and 60(7), CGST Rules, 2017 — the last date to claim missed ITC or declare credit notes for a financial year is 30 November following the end of the financial year (or the date of filing GSTR-9, whichever is earlier). On the Invoice Management System (IMS), an inward invoice with no action taken by the 14th of the month is deemed accepted into GSTR-2B.

Are my rows saved or sent anywhere?

Your rows are saved in this browser only, so they are still here when you come back on the same device. Nothing is sent to us.

Want our team to look at these numbers alongside your books?

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Disclaimer

A planning estimate for general information only, based on the rows you enter. It is not professional or tax advice. The time-limit rule shown here is not yet verified. Check each document against the supplier’s records and the portal before you act on IMS.

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