GSTR-2 vs IMS Reconciliation
Match inward supply data against Invoice Management System actions
Upload GSTR-2 or GSTR-2B JSON and your IMS (Invoice Management System) register. Match invoices two-stage, see which are accepted/pending/rejected in IMS vs your books, and download the reconciliation report.
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What is a GSTR-2 vs IMS Reconciliation?
The Invoice Management System (IMS) was introduced by GSTN in October 2024 to give recipients more control over ITC. Businesses can accept, reject, or mark invoices as pending in IMS — and only accepted invoices flow into GSTR-2B for ITC claims. This creates a new reconciliation need: ensuring that IMS actions align with your purchase register.
This tool compares your inward supply data (from GSTR-2 or GSTR-2B JSON) against an IMS register exported from the portal. Invoices are matched two-stage. For each pair, the tool shows the IMS action (accepted/pending/rejected) alongside any value delta, helping you verify that ITC-eligible invoices are accepted and others are appropriately actioned.
As IMS adoption increases, this reconciliation will become a standard monthly step alongside GSTR-2B reconciliation. Running both ensures no eligible ITC is left unclaimed due to an oversight in IMS.
Why use this GSTR-2 vs IMS Reconciliation
Built for Indians, by Indians. Every number, every formula, every slab — tuned to FY 2026-27 reality.
Two-stage matching
Exact match on GSTIN + invoice number first, then fuzzy match for same-GSTIN invoice number differences.
IMS action visible
IMS status (accepted/pending/rejected) appears in the results table alongside match status and delta columns.
Delta columns
Δ value, Δ IGST, Δ CGST, Δ SGST for matched pairs — verify no value changes between IMS and your books.
Private
All processing in your browser. No upload, no server, no account.
Using the GSTR-2 vs IMS Reconciliation in 4 steps
No onboarding, no signup. Answer three fields and the numbers update live.
Upload GSTR-2 / GSTR-2B (source)
Download JSON from GSTN portal. Drag to the left drop zone. Use GSTR-2B for the current period's ITC basis.
Upload IMS register (target)
Export your IMS action register from the GSTN portal as .xlsx. Include invoice number, GSTIN, and action (Accepted/Pending/Rejected).
Run reconciliation
Click "Run reconciliation". Results show match status plus IMS action for each invoice.
Action gaps
Blue rows (IMS only) = invoices actioned in IMS but not in your books. Red rows = in your books but not yet in IMS. Download the report and action accordingly.
Tips to get the most out of it
Review IMS pending invoices before the GSTR-2B generation cutoff (13th of each month). Invoices left pending after cutoff carry forward to next period's 2B.
Rejected invoices in IMS are excluded from GSTR-2B and ITC. Verify any rejections were intentional — accidental rejections lose ITC permanently for that invoice.
For large supplier invoices (>₹1 lakh), actively accept in IMS to ensure they are included in GSTR-2B on time.
Cross-reference target-only rows (in IMS but not in your purchase register) with your accounts payable team — these may be invoices not yet booked.
Keep IMS action logs as audit documentation. GSTN scrutiny of ITC claims now includes IMS action history.
Real-world scenarios
How Indians actually use this tool — concrete inputs, concrete outcomes.
Monthly IMS action review
Finance team uploads GSTR-2B and IMS register on the 15th. Finds 10 blue rows (IMS-only invoices). 8 are legitimate unbooked invoices; 2 are duplicates. Books the 8, rejects the 2 in IMS, then proceeds with GSTR-3B ITC claim.
Accidental rejection recovery
During reconciliation, CA finds 3 red rows (in purchases but rejected in IMS). Determines they were wrongly rejected. Reverses the rejection in IMS (before the period-end lock) and re-runs the reconciliation to confirm they now match.
Large vendor ITC verification
Company's top 5 vendors contribute 80% of ITC. Team filters the reconciliation by those GSTINs, verifies all their invoices are accepted in IMS and values match, before entering the ITC in GSTR-3B.
Frequently Asked Questions
Still have a question? Our team replies within a business day.
IMS is a GSTN facility launched in October 2024 that lets recipients accept, reject, or keep pending the invoices uploaded by their suppliers. Only accepted invoices flow into GSTR-2B for ITC claims.
Taking action in IMS (accept/reject) is optional — if no action is taken, invoices are deemed accepted by default. However, actively managing IMS gives you control over ITC flows and is recommended for high-value invoices.
Export from GSTN portal as .xlsx. The tool looks for invoice number, supplier GSTIN, and action status fields. Column names are matched flexibly using alias matching.
Yes. GSTR-2B uses the same schema as GSTR-2 for b2b and cdnr sections. Upload the GSTR-2B JSON to the source drop zone for current-period reconciliation.
Invoices pending in IMS at the GSTR-2B generation date (13th) carry forward to the next period's GSTR-2B. ITC is deferred to that period.
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