https://www.taxtmi.com/forum/issue?id=120530 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. en-us Mon, 06 Oct 2025 16:50:34 +0530 Thu, 09 Oct 2025 07:45:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120530 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. Discussion-Forum GST Mon, 06 Oct 2025 16:50:34 +0530 https://www.taxtmi.com/forum/issue?id=120530