The Government of India has introduced the Invoice Management System (IMS) to enhance transparency and compliance in GST operations. This system enables GST-registered businesses to accept, reject, or keep pending invoices and credit notes issued by their suppliers. While IMS is currently live, it is expected to become mandatory once officially notified. Many taxpayers have already begun using the IMS-GST portal.

What does this mean for you?
To ensure smooth financial operations and avoid unnecessary liabilities, we kindly request your cooperation with the following:

• Always accept all invoices and credit notes issued by Maersk entities on the IMS platform.
• If you have concerns or need clarification regarding any document:
• Accept the invoice and / or credit note on the IMS platform and
• Raise a dispute through the appropriate Maersk dispute resolution channel. We’re here to support you.

In case of any invoicing discrepancies from our side, we will promptly issue a credit note to cancel the incorrect invoice and issue a revised invoice to you. Please note that rejection of credit notes on IMS Portal may result in additional liabilities or compliance issues for Maersk entities, even though these documents typically have zero financial impact on you.

Important: Incorrect Rejection of Credit Notes
If invoices or credit notes are incorrectly rejected, Maersk will recover the applicable GST and associated costs from your organization. This applies to documents issued by all Maersk entities.

Your co-operation matters
By following these steps, you help ensure uninterrupted business operations and compliance with the evolving regulatory framework. If you have any questions or need assistance, please reach out to your Maersk Customer Experience Partner.

We appreciate your understanding and continued support as we enhance our financial systems to serve you better.