GSTN Adds Import of Goods Feature in IMS: A Practical Guide for Easy ITC Reconciliation

The Goods and Services Tax Network (GSTN) has added another important feature to the GST portal, aimed at making tax compliance easier for businesses. From the tax period of October 2025, taxpayers will be able to view and verify their import-related tax credit details directly inside the Invoice Management System (IMS) on the GST portal.

This new option, called “Import of Goods Details”, will allow businesses to check information related to goods imported into India, including goods purchased from Special Economic Zones (SEZs). The goal is simple: make it easier for taxpayers to confirm and reconcile Input Tax Credit (ITC) related to imports without confusion or manual checking.

This feature is expected to especially help traders, manufacturers, exporters, and any business that deals with imported raw material or finished goods. It gives taxpayers more clarity, better control, and faster access to data while preparing returns.

Why Was This Feature Needed?

When a business imports goods, it pays IGST at the time of import. This IGST becomes eligible for Input Tax Credit. Until now, taxpayers often had to rely on customs records, manual files, or offline data to match their import invoices.

This caused frequent problems like:

• Delay in verifying import data

• Incorrect ITC claim due to mismatch

• Missed ITC because data was not found on time

• Confusion between GST returns and customs paperwork

With this new system, all import data will now appear directly in the GST portal, making the ITC process much more transparent and accurate.

What Exactly Is the New Feature?

The new Import of Goods tab in the Invoice Management System will display details of every Bill of Entry (BoE) filed when goods enter India. The system will automatically pull data from the customs database and show it to the taxpayer inside their GST account.

This means businesses no longer need to manually track down import documents or worry about mismatched figures. The import details and tax paid will be visible in one place, just like normal purchase invoices appear.

And there is an additional convenience:
If a taxpayer does not take any action on a Bill of Entry, the portal will treat it as deemed accepted, saving time and effort.

A Quick Reminder: What is IMS?

The Invoice Management System (IMS) was launched in October 2024 to help taxpayers view and verify invoices uploaded by suppliers. Users can accept, reject, or keep invoices pending.

So far, IMS was focused only on domestic transactions. Now, it expands to imports too. This means all purchas-related information, whether local or imported, can be managed through one place.

Where Will You Find This Option?

To access the new feature:

1. Log in to the GST Portal: www.gst.gov.in

2. Navigate to: Services > Returns > Invoice Management System (IMS)

3. Go to the tab called: Import of Goods

Inside this tab, you will find import information based on the tax period selected.

Sections Under the Import of Goods Tab

The section is divided into four parts to make data easier to understand:

Each entry includes key information such as:

• Bill of Entry number

• Bill of Entry date

• GSTIN

• IGST and Cess amounts

• Import value

• Supplier details (for SEZ imports)

This breakdown helps users quickly locate the correct transaction and verify ITC details.

How to Use the Feature Step-By-Step

Step 1: Log in to the GST Portal

Open gst.gov.in and sign in using GST credentials.

Step 2: Select the IMS option

Go to Returns and select the Invoice Management System.

Step 3: Open Import of Goods

The new tab will show all import entries for the selected month.

Step 4: Review Entries

Check whether the details match your own import records.

Step 5: Take Action

For every Bill of Entry, you have three choices:

• Accept the entry if details match

• Mark it as Pending if you need more time to check

• No Action, and the system will auto-accept it

This step is important because the accepted entries will reflect in your GSTR-2B on the 14th of the next month.

Step 6: File Returns

Reconcile with GSTR-2B and then file GSTR-3B accordingly.

Step 7: Check Amendments if Any

If customs details were corrected (for example, GSTIN change or import value correction), then the system will adjust the ITC automatically. There is no need for manual correction.

What Does This Mean for Taxpayers?

This update saves time and reduces errors. Here are the major benefits:

• No need for manual import data tracking

• Reduced risk of ITC mismatch

• Easy availability of customs information

• Faster monthly reconciliation

• Prevents missed ITC due to oversight

• Higher compliance accuracy

• Better transparency between customs and GST data

Earlier, importers sometimes missed ITC because they forgot to record an entry or misplaced customs papers. The new feature removes that risk completely.

Practical Example

Suppose a business imports machine parts worth Rs. 20 lakh and pays IGST at customs. Earlier, the accountant needed to manually cross-check customs challans, upload details, and verify ITC manually.

Now, the Bill of Entry will automatically appear in IMS. The business simply reviews and accepts it. The system will then place the ITC into GSTR-2B, and it can easily be claimed in the GSTR-3B return.

This ensures proper credit without delay or confusion.

Who Will Benefit the Most?

This feature is particularly useful for:

• Import-based manufacturers

• Export houses

• Traders dealing in global products

• E-commerce cross-border sellers

• SEZ unit buyers

• Large companies with regular import cycles

• Logistics-driven industries such as electronics, machinery, chemicals, pharma, textiles etc.

Small importers will also benefit, as the process becomes much simpler.

Conclusion

The introduction of Import of Goods Details in the Invoice Management System is a welcome move by GSTN. It removes guesswork and manual effort from the ITC process for imports. With customs and GST systems integrating more deeply, businesses can expect higher accuracy, faster reconciliation, and smoother monthly filings.

This update brings India one step closer to a more efficient, automated, and transparent tax system. Importers should regularly check the IMS tab to ensure all import invoices are verified on time to avoid future discrepancies.

Frequently Asked Questions

Is this feature compulsory to use?
Yes, since all import ITC data will now flow through IMS, taxpayers must review entries.

What if I do nothing?
If no action is taken, the entry will be treated as accepted.

Will this affect ITC on past imports?
The feature applies to tax periods starting October 2025.

Can I change ITC after accepting?
Yes, you may still make adjustments before filing GSTR-3B if needed.

Will SEZ imports be included?
Yes, both SEZ and overseas import details will be shown.