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
06 Oct 2025 
6 Replies 
10010 Views Asked by
Invoice Management System deemed mandatory from 1 October 2025 amid guidance on GSTR 2B auto population and credit note handling.
The core dispute is whether the Invoice Management System is mandatory from 1 October 2025: some view the Finance Act, 2025 plus notifications and portal readiness as sufficient to make IMS compulsory despite Rule 60 not yet being amended; others contend formal amendment of Rule 60 and issuance of a notification are required and flag portal unpreparedness and compliance difficulty for large taxpayers. GSTN guidance states ITC auto population is unchanged, GSTR 2B will be auto generated monthly on the 14th with regeneration possible until GSTR 3B filing, and recipients may keep credit notes pending with limited ITC adjustment on acceptance. (AI Summary)
The core dispute is whether the Invoice Management System is mandatory from 1 October 2025: some view the Finance Act, 2025 plus notifications and portal readiness as sufficient to make IMS compulsory despite Rule 60 not yet being amended; others contend formal amendment of Rule 60 and issuance of a notification are required and flag portal unpreparedness and compliance difficulty for large taxpayers. GSTN guidance states ITC auto population is unchanged, GSTR 2B will be auto generated monthly on the 14th with regeneration possible until GSTR 3B filing, and recipients may keep credit notes pending with limited ITC adjustment on acceptance. (AI Summary)