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
Dispute over mandatory IMS from 1 October 2025: Rule 60 amendment and portal readiness at issue Question whether the Invoice Management System (IMS) became mandatory from 1 October 2025 under recent Finance Act amendments is contested. Some forum contributors argue the statute, notifications and portal readiness suffice to require IMS from that date, while others contend Rule 60's amendment is necessary and the IMS cannot be obligatory until rules and portal capability (noted as currently inadequate for large GSTNs) are in place. An advisory from the GSTN clarifies that ITC auto-population and GSTR-2B generation remain unchanged, IMS actions can be taken until GSTR-3B filing, and recipients may manage credit notes and related ITC adjustments. (AI Summary)