You can mark Accept, Reject or Pending on one invoice, on a selection of invoices, on a whole category, or on a file of invoices. Every action you take stays a draft in the GST compliance application until you save it to the GST portal, so you can still change your mind before then.

What each action does

Action	What it does
Accept	Confirms that the invoice is valid. It flows into your GSTR-2B as eligible ITC.
Reject	Declines an invoice that is not valid. No ITC is available for it, and it appears in the ITC Rejected section of GSTR-2B.
Pending	Holds the invoice while you seek clarification. It stays in IMS until you accept or reject it, within the section 16(4) time limit.
Undo	Deletes your draft action and resets the status to the value that is saved at GSTN.
No action	The invoice is treated as accepted when GSTR-2B is generated.

Your draft actions appear in the Draft Status and Draft Remarks columns, and your own notes appear in User Comments.

Mark actions on the screen

1. In Summary Actioning or Invoice Actioning, select the invoices you want to act on. Select All selects every invoice for the current filter, across all pages, and the screen tells you how many invoices that is.
2. Select Mark Accept, Mark Reject or Mark Pending.
3. Confirm your choice. The dialog asks you, for example, “Confirm: Are you sure you want to accept 12 invoice(s)?”
4. Add a comment if you want one. You can use Comment later to add or change a comment.

You can act only on invoices that exist in IMS. For Purchaser Only invoices, the system rejects Accept, Reject and Pending with a message that the category is not valid for bulk action.

Pending is limited for credit notes. A credit note can stay Pending for only one tax period (one month for monthly filers, one quarter for quarterly filers). If you mark a mix of invoices Pending, the dialog shows “Pending action will be applied to N invoices” and “N Invoices will be excluded due to pending action blocked”. If all the invoices are blocked, no action is possible, and you must Accept or Reject them. To list the blocked invoices, use the filter Is Pending Action Blocked.

Comments and remarks to GSTN

There are two kinds of notes, and they have different purposes.

• SOVOS Comment is for your own reference, up to 250 characters. It is not sent to the GST portal.
• Remark at GSTN is sent to the GST portal, up to 250 characters. You can tick Use SOVOS comment as remark at GSTN to send your comment as the remark. The comment then cannot be empty.
• Remark rules follow GSTN guidelines. For Reject and Pending, a remark is optional. For Accept on a normal invoice, no remark is allowed. For Accept with ITC reduction, a remark is mandatory if you deny the reduction, and not allowed if you take the default reduction. A remark cannot be blank.

ITC reduction actions

Some documents can reduce the ITC you are eligible for: downward-amended invoices, credit notes, and debit notes in the ITC Reduction Actioning tab. When you Accept such a document, the screen asks how GSTN should reduce your ITC. You have three choices:

• Allow Default ITC Reduction reduces your ITC by the difference between the original invoice and the amended invoice. Choose it if you claimed the full ITC on the original invoice.
• Deny Any ITC Reduction accepts the document but applies no reduction. A remark at GSTN is required.
• Customize ITC Reduction lets you enter your own IGST, CGST, SGST and Cess reduction values. Do this one invoice at a time. A remark at GSTN is required. A reduction cannot be more than the original tax amount, an interstate invoice needs an IGST reduction above 0, and an intrastate invoice needs CGST and SGST reductions above 0.

Saved reductions also appear in your GSTR-2B.

Amended invoices

When a supplier amends an invoice, the amended invoice replaces the original in IMS, and you can Accept it, Reject it or hold it Pending. If the supplier amends the invoice before filing GSTR-1, the status resets and you must review the invoice again. Before you save an amended invoice, its original must be either accepted or rejected. The article “IMS: Save to GSTN and Regenerate GSTR-2B” explains what the system does if it is not.