Goods and Service TaxArticle·24 April 2026

Advisory on IMS Offline Tool on GST Portal

By J the App

Executive Summary

GSTN has introduced an Excel-based IMS Offline Tool to enable taxpayers to undertake invoice-level actions outside the portal environment.

The utility allows downloading, reviewing, validating, and uploading invoice decisions in bulk, thereby enhancing efficiency in ITC reconciliation and reducing dependence on real-time portal interaction.

Regulatory Development

As reflected in the advisory, the Invoice Management System (IMS), which became operational from Octo...

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