GSTN ships an offline tool for the Invoice Management System
This page records one dated change. For the rules in India as they stand today, see the India guide →
- Jurisdiction
- India
- Tax
- GST
- Change type
- Compliance
- Status
- In force
- Announced
- 23 April 2026
- Effective
- 23 April 2026
- Authority
- Goods and Services Tax Network (GSTN), GST Portal
- Verified
- Fetched from official source · high confidence
Indian taxpayers using IMS to accept, reject or hold inward invoices. The Excel tool lets you act on invoices offline and upload one JSON, instead of clicking through them individually on the portal. Nothing about the underlying obligation changes.
GSTN published an advisory dated 23 April 2026 introducing an Excel-based IMS (Invoice Management System) Offline Tool on the GST portal, letting taxpayers act on individual and bulk inward invoices offline and upload a consolidated JSON file. It targets taxpayers with large volumes of inward supplies.
What changed in detail
GSTN’s advisory of 23 April 2026 introduced an Excel-based IMS Offline Tool so taxpayers can accept, reject or keep pending their inward invoices offline and upload a single JSON, instead of clicking through them one by one online.
What it means
For businesses with thousands of inward invoices a month, IMS on the live portal was a bottleneck. The offline tool is purely a usability fix — no change to what IMS does or to your ITC position — but it removes a real operational pain point.
Proof
Advisory for IMS Offline Tool on GST Portal Page 1 of 5 Advisory for IMS Offline Tool on GST Portal The Invoice Management System (IMS) was introduced on the GST portal effective from the October 2024 tax period. The system enables recipient taxpayers to take actions on invoices uploaded by their suppliers through GSTR-1, GSTR-1A, or IFF, including accep ting, rejecting, or keeping such records pending.
Source snapshot of the official page. Open full size ↗