The Goods and Services Tax Network (GSTN), on April 21, 2026, issued a notification regarding the introduction of the IMS Offline Tool.
The following has been stated:
The GST portal introduced the Invoice Management System (IMS) starting from the October 2024 tax period. This system allows taxpayers to review invoices uploaded by suppliers (via GSTR-1, GSTR-1A, or IFF) and take actions such as accepting, rejecting, or marking them as pending.
To improve convenience and simplify compliance, an IMS Offline Tool has been launched. Built on MS Excel, this tool enables users to efficiently manage both individual and bulk invoices offline, making the process faster and more user-friendly.
For more details, users can refer to the official advisory through the provided link.