India Audit Lens
Use IMS, invoice controls, and GST filing history
Review invoice dispositions, e-Invoice and e-Way Bill exceptions, and the evidence that confirms a GST filing outcome for the selected registration and period.
By India Audit Lens product team · Updated 2026-08-03
Before you begin
Select the correct client, GSTIN, financial year, and period. Refresh the portal session and source data when the workspace asks for it. Keep invoice and eligibility evidence ready before changing an IMS action. Confirm that your role allows portal actions or history downloads.
Work with IMS
Open the IMS invoice inbox for the correct GSTIN/period. Click sync and wait for current portal rows. Review supplier, document, value/tax, current portal action, and eligibility evidence. Select rows and choose Accept, Reject, Pending, or clear the action. Review the pending-push count and click the compute/push action only when authorised. Wait for the portal-accepted status and reload the saved dispositions.
An internal selection is not a portal disposition until the recorded portal response confirms it.
Review e-Invoice and e-Way Bill controls
Use e-Invoice coverage to identify missing IRNs and cancelled documents. Verify the actual IRN/ cancellation evidence before correcting books or filing data. Use e-Way Bill coverage for applicability and exception review. The current client controls are primarily review surfaces; do not document generation/cancellation as live unless the button and qualified provider action are present for the record.
Review filing history
Open the return’s history/status evidence. Confirm GSTIN, FY, period, return type, stage/version, preparer, approver, signatory, provider operation, timestamps, and result. Treat FILEDCONFIRMED plus ARN/acknowledgement as the authoritative completion signal. Download approved artifacts/history only for an authorised purpose and protect the files.
Expected result
IMS decisions are saved with their portal result, invoice-control exceptions are investigated, and filing history shows the exact scope, actors, provider outcome, and acknowledgement for each filed return.