GST IMS & ITC Process Setup: Monthly SOP That Holds

Since ITC hard-locking, GST is won or lost in the Invoice Management System before GSTR-3B is even opened. This engagement builds the monthly IMS operating procedure — who reviews, what gets accepted or rejected, by when, with what evidence — and installs it in your team so credit stops leaking by default.

When this service is typically required

• Hard-locking is live and your ITC now equals your IMS discipline — how the regime works
• Nobody in the team formally owns accept/reject decisions each month
• Vendor disputes surface after filing instead of inside the window
• Reconciliation basics need rebuilding — the 7 pre-claim checks

Indicative scope

• Current-state review: how invoices flow from vendors to your 3B today
• IMS SOP design: roles, cutoffs, accept/reject/pending rules, escalation
• Reconciliation tooling: 2B ↔ books ↔ IMS action sheets (automated where possible)
• Vendor-communication templates for rejected/mismatched documents
• One assisted monthly cycle, then handover with the documented SOP

Key points at a glance

Deliverables

The written SOP, the reconciliation workbook/automation, vendor templates, one fully assisted cycle, and a health-check format for month-end sign-off.

Information and documents generally required

GST portal access, a recent month's purchase register and 2B, current reconciliation files if any, and the team roster for role mapping.

Engagement process

Client responsibilities, assumptions and reliance

The named owners must actually run the cycle — an SOP no one executes protects nothing. Vendor behaviour is influenced, not controlled; the SOP contains the follow-up machinery.

Scope exclusions

Monthly return filing itself (available as the standing GST engagement), notice replies, and past-period ITC recovery projects — each scoped separately.

Frequently asked questions

This page describes the service in general terms as on 6 August 2026 and is not professional advice or an assurance of any outcome. Registrations, filings, refunds and departmental outcomes depend on facts and the concerned authority. Figures and due dates change; verify current positions before acting.