GSTN Introduces ‘Import of Goods’ Feature in IMS to Enhance Compliance Ease

The Goods and Services Tax Network (GSTN) has introduced a new section titled “Import of Goods” within its Invoice Management System (IMS), effective from the October 2025 tax period. (CAclubindia) The IMS, initially launched in October 2024, allows recipient taxpayers to accept, reject or keep pending the records uploaded by suppliers via GSTR-1/1A/IFF. (CAclubindia) Under the new functionality, Bills of Entry (BoE) filed for import of goods (including imports from SEZs) will flow into IMS and recipient taxpayers will have the ability to review each BoE and take action (accept/reject/pending). (CAclubindia) If no action is taken by the taxpayer on an individual BoE record, it will be deemed accepted and will be considered in the draft GSTR-2B generated on the 14th of the subsequent month. (taxonation.com) The article emphasises this as a significant step in synchronising customs/import data with GST input tax credit (ITC) matching mechanisms, thereby enhancing data-accuracy, easing compliance for importers and reducing mismatches in ITC claims. It also suggests that businesses involved in imports should review IMS entries monthly and act timely to avoid unintended credits or rejections.