Do You Have to Log Into IMS and Accept Every Invoice Every Month?
GSTZone Desk · Updated 2026
Short answer
No — you don’t need to individually click ‘accept’ on every single invoice. IMS works on a deemed-acceptance default: if you take no action on an invoice by the time GSTR-2B is generated, it’s automatically treated as accepted and flows through to your ITC as normal.
In detail
This default was built in deliberately, specifically to avoid turning IMS into a burdensome, invoice-by-invoice manual checklist for businesses that receive hundreds of invoices a month. The system assumes, by default, that an invoice appearing from a supplier is genuine and belongs to you, unless you actively say otherwise.
What this means practically is that a completely normal, correct invoice from a regular supplier needs zero action from you — it will flow through into GSTR-2B and your ITC exactly as it always did, whether or not you ever opened IMS that month.
Where IMS actually earns its keep is for the exceptions — a duplicate invoice, an invoice that clearly isn’t yours (a supplier’s data-entry error putting the wrong buyer GSTIN), or something you’re genuinely unsure about and want to hold in limbo rather than silently accept. Those are the specific cases where logging in and taking action matters.
GSTZone tip
Set a monthly reminder to at least skim IMS once, even for two minutes, rather than assuming ‘I never have to check it’ — the deemed-acceptance default protects you from forgetting, but it doesn’t protect you from a genuinely wrong invoice you never noticed at all.
Related questions
What happens if a supplier reports a fake invoice under my GSTIN?+
This is exactly the scenario IMS is meant to catch — if you spot it, actively rejecting it in IMS keeps it out of your 2B and your ITC, rather than silently accepting a fraudulent entry by inaction.
Is deemed acceptance risky for a business with a very high invoice volume?+
It shifts the risk toward ‘missed a bad invoice’ rather than ‘overwhelmed by manual review’ — for most genuine businesses with largely legitimate suppliers, that’s the more manageable risk, though periodic spot-checks are still worthwhile.
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