Table of Contents
What’s the New Update?
The GSTN has released a significant advisory (Advisory No. 634 dated 30 October 2025) titled “Introduction of Import of Goods details in Invoice Management System (IMS) and integration of Bill of Entry (BOE) records”.
In simpler terms, from the tax period starting October 2025, import transactions will include BOE / Customs Bill of Entry details into the IMS module of the GST portal.
This means that for business houses involved in imports, the link between customs data (BOE) and GST invoice/ITC data is now more tightly integrated.
Link to the original advisory
You can find the advisory at: https://services.gst.gov.in/services/advisoryandreleases/read/634 (as cited).
Another published version of the PDF advisory is: Creative Advisory on BOE in IMS (30 Oct 2025).pdf. (Please verify the link & download status.)
Why Does It Matter?
1. Better Traceability of Imports
With BOE-details to be reflected in IMS, imports will no longer remain “outside” the GST invoice/ITC ecosystem. This helps the GST system check whether:
- the importer has properly claimed Input Tax Credit (ITC) on imported goods,
- the value declared in BOE and the tax/ITC claimed align with GST filings,
- inter-state/warehouse movement of imported goods is tracked for place of supply/registration issues.
2. ITC & Billing Workflow Impact
Businesses must now ensure that their internal ERP/invoice systems capture the BOE number, import-value, IGST paid on imports, etc., because the IMS will import such data (or link to it) and may flag mismatches.
For example: if import IGST was paid and eligible for ITC, but the BOE details are not captured properly, the GST portal may block or query the credit claim.
3. Compliance Risk for Import-Heavy Businesses
Importers, warehouses, traders, distributors who deal with imported goods need to tighten their record-keeping:
- Maintain mapping of BOE → Tax invoice → GST return
- Ensure registrations and place-of-business rules are complied with if goods are moved across States after import
- Review previous years’ imported goods to check for missing BOE-invoice linkages because the system going forward will automatically match.
Key Changes & Business Actions
To summarise what businesses must do:
| Change | Business Action |
|---|---|
| BOE data to reflect in IMS | Update import module in ERP; capture BOE number on tax invoice; reconcile BOE vs GST-invoice. |
| Link IGST paid on import with ITC claim | For each import, map IGST paid (customs) → ITC claimed; ensure no gap or mismatch. |
| Inter-State movement of imported stock | If imported goods are stored/ moved to warehouses in other States, treat as supply, register accordingly. |
| Review pending imports and ITC claims | Do internal audit for past 1-2 years imports to ensure BOE linkages and ITC correctness. |
Example
An importer brings in electronic components via BOE No. 123456 (import IGST paid: ₹5 lakhs). He then sells to a distributor in another State. Under the new system:
- The BOE number is captured in IMS.
- The IGST paid becomes available for ITC.
- The subsequent interstate supply must reflect correct place of supply, registration, and e-way bill as per rules.
If any of these steps are missing, the ITC might be blocked or reversed.
What About Other IMS-Related Updates?
Alongside the BOE integration, GSTN clarified other IMS changes:
- No change in auto-population of ITC from GSTR-2B to GSTR-3B.
- GSTR-2B will continue to generate automatically on the 14th of each month; taxpayers can still make updates in IMS up to filing of GSTR-3B.
- Introduction of a “Pending” option for credit notes / downward amendments — the recipient taxpayer can keep a credit note pending for one period, and on acceptance, reverse ITC only to extent availed.
Implications for Your Firm & Clients
As a cost-accountant firm we advise clients on the following:
- System readiness: Ensure ERP/accounting systems capture BOE numbers, import IGST, warehouse movements, etc.
- Reconciliation: Conduct a detailed reconciliation of imported goods, taxes paid, invoices issued, ITC claimed — especially for the prior year(s).
- Registration & place of business: If imported goods are stored or supplied from multiple States, examine if multiple GST registrations are required.
- Training & process: Update your processes — import-entry → invoice generation → ITC claim → GST return flow must be robust.
- Risk mitigation: Flag imported goods where BOE/invoice/ITC link is weak; consider voluntary disclosures or adjustments to avoid future GST scrutiny.
Conclusion
The Advisory No. 634 (30 October 2025) marks a significant step in closing the “import loop” in the GST ecosystem by integrating BOE details into IMS. It enhances control, traceability and compliance. Import-heavy businesses must proactively align their systems and processes — failure to do so may lead to blocked ITC, demand notices or audit risk.
It’s a strong signal from the GSTN that the “data bridge” between Customs and GST is now operational — compliance can no longer be siloed.
References
- GSTN Advisory No. 634: “Introduction of Import of Goods details in Invoice Management System (IMS)”. Available at services.gst.gov.in → Advisory & Releases.
- “Creative Advisory on BOE in IMS – 30 October 2025” (PDF). Available via tutorial.gst.gov.in.
