GST Compliance – View Filed Returns & IMS Dashboard

A. The Law

Relevant Sections – CGST Act, 2017

• Section 39: Furnishing of returns.

• Section 168: Power of CBIC to issue instructions/procedures.

Relevant Rules – CGST Rules, 2017

• Rule 61–67: Prescribes various return forms (GSTR-1, 3B, 4, 7, 9, etc.).

• IMS introduced under system-based compliance to ensure invoice-level ITC validation.

Key Points:

• Taxpayers can view/download filed returns from the GST portal for any past tax period.

• IMS allows recipients to accept/reject/keep pending invoices uploaded by suppliers in GSTR-1/IFF, directly affecting their ITC in GSTR-2B.

B. How Do I – Step-wise Compliance Process

1. Viewing Filed Returns

Step 1: Login to GST Portal → gst.gov.in.
Step 2: Navigate: Services → Returns → View Filed Returns.
Step 3: Select:

• Financial Year

• Return Filing Period (monthly/quarterly)

• Return Type (e.g., GSTR-1, 3B, CMP-08, GSTR-4 Annual, SRM-II etc.).
  Step 4: Click Search → Table appears.
  Step 5: Options:

• View – to see filed return.

• Download Signed PDF – official copy with digital signature.

• Excel Download – detailed summary (table-wise).
  Step 6: For CMP-08 → Click Generate Signed PDF → Wait 5 min → Download.

2. Invoice Management System (IMS)

Step 1: Login → Services → Returns → Invoice Management System (IMS).
Step 2: IMS Dashboard shows:

• Inward Supplies: View invoices uploaded by suppliers.

• Outward Supplies: Track recipient actions on your uploaded invoices.

Step 3: Actions on Inward Supplies:

• Accept → ITC available in GSTR-2B & auto-populates in GSTR-3B.

• Reject → ITC not available; flagged in GSTR-2B.

• Pending → Not part of GSTR-2B until acted upon.

• No Action → Deemed accepted at GSTR-2B generation.

Step 4: Additional Features:

• Download IMS data in Excel.

• Search by GSTIN/Invoice No./Date.

• Apply filters (Status, Source, Invoice Type).

• Records >500 go to Advance Search page.

• Recompute GSTR-2B after 14th each month if actions taken post generation.

C. FAQs (15 Practical Clarifications & Errors)

1. Can I view/download filed returns anytime?
   Yes, under Services → Returns → View Filed Returns.

2. Can I get digitally signed PDFs?
   Yes, click Download Signed Form.

3. What is IMS?
   A dashboard to accept/reject supplier invoices for ITC validation.

4. Who can use IMS?
   Normal taxpayers, SEZ units, developers, and casual taxpayers.

5. When did IMS start?
   1 Oct 2024, actions allowed from 14 Oct 2024.

6. What if I take no action on an invoice?
   Deemed accepted at GSTR-2B generation.

7. What if I reject a record?
   ITC denied; supplier must amend in next GSTR-1/IFF.

8. Can I amend my action later?
   Yes, multiple actions possible until GSTR-3B filed. Latest action prevails.

9. What about credit/debit notes?
   Rejected/amended CN/DN handled separately with restrictions.

10. Does IMS cover imports/RCM invoices?
    No, they flow directly to GSTR-2B.

11. What happens when supplier edits/deletes saved invoice?
    IMS resets; recipient must act afresh.

12. Can I download IMS data?
    Yes, full Excel download facility available.

13. Is re-computation of GSTR-2B mandatory?
    Yes, if action taken post 14th of month.

14. What happens after filing GSTR-3B?
    Accepted/rejected records removed from IMS. Pending ones remain till Sec.16(4) time limit.

15. What if system shows FILED – INVALID in View Returns?
    Means liability unpaid/short paid; pay through Cash Ledger.

D. Fillable Checklist – View Filed Returns & IMS