GSTN Adds ‘Import of Goods’ Section in IMS for BoE Tracking and ITC Reversal

GSTN Advisory, Dated 30-10-2025

1. Background

The Goods and Services Tax Network (GSTN) has issued an advisory announcing the introduction of a new ‘Import of Goods’ section within the Invoice Management System (IMS) on the GST portal, effective from the October 2025 tax period.

The IMS, which was launched in October 2024, serves as a unified platform enabling recipient taxpayers to review, accept, reject, or keep pending invoices uploaded by suppliers through GSTR-1, GSTR-1A, or Invoice Furnishing Facility (IFF).

The new enhancement expands this functionality to include import-related transactions, offering better visibility and control over Bills of Entry (BoEs) filed for imported goods.

2. New ‘Import of Goods’ Functionality in IMS

The newly introduced section allows taxpayers to:

• Access Bills of Entry (BoEs) filed for imports, including those originating from Special Economic Zones (SEZs); and
• Perform system-permitted actions on each BoE record directly within the IMS dashboard.

This integration is aimed at facilitating seamless reconciliation of import data and ensuring accurate Input Tax Credit (ITC) reflection in GSTR-2B.

3. ITC Reflection and GSTR-2B Generation

For import transactions, the draft GSTR-2B of the recipient will now be auto-generated on the 14th of the subsequent month, reflecting all accepted and deemed-accepted BoEs.

This automation will:

• Enhance accuracy in ITC computation,
• Reduce manual reconciliation effort, and
• Promote timely reporting of import-related input credits.

4. ITC Reversal Rules for GSTIN Amendments

The advisory further clarifies that:

• In cases where a Bill of Entry undergoes a GSTIN amendment, the corresponding ITC reversal will be required.
• Such reversals must comply with the prescribed provisions of the GST law and will be auto-flagged in the IMS for taxpayer action.

5. Objective and Benefits

The new IMS module aims to:

• Simplify reconciliation between customs data and GST returns,
• Enhance transparency for import-related ITC,
• Prevent discrepancies between BoE data and GSTR-2B entries, and
• Enable real-time validation and monitoring of import transactions.

By integrating import data into IMS, GSTN strengthens the ecosystem for cross-border trade compliance under GST.

6. Effective Date

The ‘Import of Goods’ functionality in the Invoice Management System (IMS) will be available starting from the October 2025 tax period, and will apply to all subsequent filing cycles.

7. Conclusion

With the launch of the ‘Import of Goods’ section in IMS, the GSTN has taken a significant step toward comprehensive, data-driven ITC management.
By linking import transactions directly with the GST return workflow and automating ITC reflection through GSTR-2B, this enhancement will simplify compliance, reduce reconciliation delays, and improve accuracy in reporting import-related credits.

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