GSTN Advisory, Dated 30-10-2025
1. Introduction
The Goods and Services Tax Network (GSTN) has issued an advisory announcing a major enhancement in the GST portal — the introduction of a new section for ‘Import of Goods’ within the Invoice Management System (IMS). Effective from the October 2025 tax period, this feature aims to simplify compliance and improve transparency for taxpayers involved in import transactions.
2. Key Feature of the New Import Section
Under this enhancement, taxpayers can now view Bills of Entry (BoE) filed for the import of goods, including those imported from Special Economic Zones (SEZs), directly in the IMS. The system provides import-related data seamlessly, enabling better reconciliation and record management. This step marks a significant digital integration between Customs data and the GST system, helping businesses ensure that their import details align accurately with tax returns.
3. Action Options for Taxpayers
Taxpayers can now take appropriate action on each BoE record available in the IMS. The available actions include accept, reject, or keep pending, similar to the existing options for supplier-uploaded documents in GSTR-1, GSTR-1A, and IFF. This feature allows taxpayers to verify import details and make corrections before they impact the auto-drafted return, minimizing mismatches and disputes.
4. Deemed Acceptance and Auto-Generation of GSTR-2B
If a taxpayer does not take any action on a specific BoE record within the prescribed time, it will be treated as deemed accepted by the system. Based on the actions taken—or deemed taken—the GST portal will auto-generate the draft GSTR-2B for the recipient on the 14th of the subsequent month. This automated generation enhances accuracy in Input Tax Credit (ITC) availability and supports timely filing of returns.
5. Conclusion
The introduction of the ‘Import of Goods’ section within the Invoice Management System represents a significant step toward streamlined import reconciliation and ease of doing business. By integrating import data directly into the GST portal and providing real-time action options, GSTN is enabling greater accuracy, accountability, and efficiency in tax compliance. Businesses are encouraged to regularly monitor their IMS dashboard and take timely actions to ensure smooth processing of import-related ITC claims.
