TaxTMI 
TaxTMI 
TaxTMI 
Hi All,
Pursuant to Sections 127 and 128 of the Finance Act, 2025, has IMS become mandatory from 1st October 2025? If yes, for which months return should it be followed?
The base for this doubt is Since Rule 60 is not amended yet
IS IMS Mandatory from 1st October
Abhijeet Mane
Is Invoice Management System mandatory from 1 October 2025 under Sections 127-128 of the Finance Act despite Rule 60 unamended? Questioner asks whether the Invoice Management System (IMS) became mandatory from 1 October 2025 under Sections 127 and 128 of the Finance Act, 2025, noting Rule 60 remains unamended. A respondent agrees the concern is valid but warns authorities could treat the Finance Act, related notifications and portal readiness as sufficient to impose IMS from 01/10/2025. There is a legal risk in not adopting IMS immediately despite the unamended rule, as enforcement or administrative interpretations may require compliance from that date. (AI Summary)