How to Use IMS Offline Tool in GST – Step-by-Step Guide
The Goods and Services Tax Network (GSTN) has issued an advisory on the IMS Offline Tool available on the GST portal to enhance taxpayer convenience and streamline compliance.
The Invoice Management System (IMS) has been introduced on the GST portal with effect from the October 2024 tax period. This system allows recipient taxpayers to take actions on invoices uploaded by their suppliers through GSTR-1, GSTR-1A, or Invoice Furnishing Facility (IFF).
Taxpayers can now accept, reject, or keep invoices pending, thereby improving accuracy in input tax credit (ITC) claims and overall compliance.
To further enhance convenience and ease of compliance, an Excel-based IMS Offline Tool has now been made available on the GST portal. This utility allows taxpayers to manage both individual and bulk invoice actions efficiently in an offline environment.
Key Features of IMS Offline Tool
• Excel-based offline utility for ease of use
• Enables bulk processing of invoices
• Allows actions such as Accept, Reject, Pending, or No Action
• Reduces dependency on continuous internet access
• Improves efficiency in handling large datasets
Step-by-Step Process to Use IMS Offline Tool
1. Download the IMS Offline Tool
• Visit the GST portal: www.gst.gov.in
• Navigate to: Downloads → Offline Tools → IMS Offline Tool
• Download the tool in ZIP format
• Extract the ZIP file
• Enable macros from file properties
• Open the Excel utility
2. Download IMS Data from GST Portal
• Login to GST portal
• Navigate to: Services → Returns → Invoice Management System (IMS) Dashboard → Offline
• Click on “Download JSON”
• Save the JSON file on your system
3. Import JSON File and Validate Data
• Open the Excel utility
• Click on “Open Downloaded IMS JSON File” in the Home sheet
• Select the downloaded JSON file to auto-populate invoice data
You can now perform actions such as:
• Accept
• Reject
• Pending
• No Action
• Add remarks (if required)
After completing the actions: Click on “Validate Sheet” to ensure data accuracy
4. Generate and Upload JSON File
• Click on “Generate JSON File to Upload”
• Login to GST portal
• Navigate to:Services → Returns → Invoice Management System (IMS) Dashboard → Offline
• Click on “Upload JSON”
• Upload the generated file
Important Points and Validations
• The offline tool follows the same validations and business rules as the IMS dashboard on the portal
• If no changes are made after importing the JSON file, the generated JSON file will be empty
• Filter options are available to sort invoice data, but filters are cleared upon validation
• Always validate the sheet after completing all actions
• In case of errors during upload, a file with status “Processed with Error” will be generated
• Download the error file
• Open it in the offline tool
• Rectify the highlighted issues
• Generate and upload the JSON again
• Uploaded records are added incrementally
• If records already exist for the same GSTIN, the new upload will replace or update the previous data
Conclusion
The IMS Offline Tool is a practical step towards simplifying compliance for taxpayers dealing with large volumes of invoices. By enabling offline processing and bulk actions, it reduces time, minimizes errors, and ensures better control over invoice reconciliation.
Taxpayers are encouraged to leverage this tool to streamline their IMS workflow and improve compliance accuracy.
Also check out our previous post on the IMS Utility.
Disclaimer: This material and the information contained herein is intended for clients and other Chartered Accountants to provide updates and is not an exhaustive treatment of such subject. We are not, by means of this material, rendering any professional advice or services. It should not be relied upon as the sole basis for any decision which may affect you or your business.
