In the present paper, the numerical simulation of Inertial Alfven wave (IAW) in low- $$\beta $$ plasma applicable to the auroral region at 1700 km was studied. It leads to the formation of localized structures when the nonlinearity arises due to ponderomotive effect and Joule heating. The effect of perturbation and magnitude of pump IAW, formed the localized structures of magnetic field, has been studied. The formed localized structures at different times and average spectral index scaling of power spectrum have been observed. Results obtained from simulation reveal that spectrum steepens with power law index $$\sim -3.5$$ for shorter wavelength. These localized structures could be a source of particle acceleration and heating by pump IAW in low- $$ \beta $$ plasma.