Introduction of IMS Offline Tool
IMS Offline Tool Released by GST portal
Apr 21st, 2026
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
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The Goods and Services Tax Network (GSTN) officially released the Invoice Management System (IMS) Offline Tool (Version 1.0) on April 21, 2026. This tool is designed to help taxpayers manage high volumes of invoices without needing a constant internet connection.
Here is a breakdown of what the tool does and how you can use it:
Key Features of the IMS Offline Tool
Bulk Actions: Unlike the online portal where you often have to act on invoices individually, the offline tool allows you to Accept, Reject, or mark as Pending multiple invoices at once.
Excel-Based Interface: It uses a familiar Excel environment, making it easier to filter, sort, and reconcile your purchase register with the data from the portal.
Seamless Sync: You can download your invoice data from the GST portal, work on it offline, and then upload a generated JSON file back to the portal to update your records.
GSTR-2B Impact: Actions taken in the tool directly influence your GSTR-2B generation. Only “Accepted” invoices will flow into your GSTR-2B for claiming Input Tax Credit (ITC).
How to Access and Use the Tool
Download: Go to the GST Portal and navigate to Downloads > Offline Tools > IMS Offline Tool.
Installation: The tool comes as a
.zipfile. Extract it and open the Excel utility. Ensure you Enable Macros for the tool to function correctly.Data Flow:
Export: Log in to the portal and download your IMS data (in JSON/Excel format).
Process: Import that file into the Offline Tool, take your actions (Accept/Reject/Pending), and save.
Upload: Generate a new JSON file from the tool and upload it back to the IMS Dashboard on the GST portal.
System Requirements: You will need Windows 7 or above and MS Excel 2007 or above.
Why Use It?
If you handle a large number of B2B invoices, this tool significantly reduces the manual effort of reconciliation. It also helps in avoiding “Deemed Acceptance”—where invoices are automatically accepted if no action is taken by the GSTR-3B filing deadline—ensuring you only claim credit for genuine and verified invoices.
Quick Tip: Always check the “View Advisory” section on the portal for the most recent user manual, as the tool may receive minor version updates (e.g., v1.1) to fix bugs or add columns.
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