The Invoice Management System is a new feature within the GST portal to allow recipient taxpayers accept, reject, or keep invoices pending when filed by their supplier taxpayers. When claiming input tax credits, the mismatch between invoices filed by supplier and returns submitted by recipient is a major issue. The IMS will allow registered recipients to match invoices issued by suppliers with their records in their GSTR-1. This will help make Input Tax Credit (ITC) availing process smoother for recipient taxpayers’.