GSTN launches offline Excel-based utility to boost Invoice Management System for greater accuracy in ITC claims; Here’s how it can help

The optional Invoice Management System (IMS), introduced a few years ago to assist Goods and Services Tax (GST) registered taxpayers in reconciling their input tax credit (ITC), has been enhanced over the years to better serve taxpayer needs. In line with this policy, GSTN has once again updated the IMS tool in April 2026 and has now released an offline Excel utility.

Infosys GSTN said on X on April 17, 2026: GSTN Update: IMS Offline Utility (v 1.0) is here!

“Easily download, process, and upload your IMS data in offline mode with this Excel-based solution. Simplify compliance and ensure smooth filing—anytime, anywhere. Stay informed. Stay compliant.”



Also read: Major changes in GST Invoice Management System (IMS) from October 2025 tax period

Ankit Joshi, Partner – Indirect Tax, N A Shah Associates LLP, told ET Wealth Online that the government had introduced the Invoice Management System (IMS), effective from October 2024 on an optional basis, to streamline the process of Input Tax Credit (ITC) reconciliation.

Joshi says that the IMS enabled the taxpayers to accept, reject, or keep pending the ITC records uploaded by their suppliers and generate their GSTR 2B accordingly.

However, in its initial phase, the absence of an offline utility posed a practical challenge as the taxpayers were required to review and take action on each invoice individually, making the process tiresome.

Joshi says that since the IMS facility was optional, the majority of the taxpayers opted not to implement it.

Joshi says: “However, with the introduction of a new IMS offline utility, it will encourage the taxpayers to adopt the IMS in a more efficient manner.”

Also read: New GSTN feature to correct mistakes in GST invoice matching process for claiming input tax credit; Know how it works

How can offline IMS tool help GST registered taxpayers

According to Joshi, the newly introduced IMS facility enables taxpayers to take bulk actions such as acceptance, rejection, or marking invoices as pending across multiple records simultaneously.

Joshi says: “This enhancement is expected to significantly reduce manual effort, improve operational efficiency, and ensure greater accuracy in Input Tax Credit (ITC) claims.”

Additionally, the new IMS utility is likely to encourage wider adoption of IMS among the taxpayer by trying to make the implementation of the IMS framework simpler and more user-friendly for taxpayers.