TaxTMI 
TaxTMI 
IS IMS Mandatory from 1st October
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....S IMS Mandatory from 1st October<br> Query (Issue) Started By: - Abhijeet Mane Dated:- 6-10-2025 Last Reply Date:- 9-10-2025 Goods and Services Tax - GST<br>Got 6 Replies<br>GST<br>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....
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.... amended yet Reply By Sadanand Bulbule: The Reply: Your observation is perfectly right. However the authorities may argue that Finance Act, 2025 + notifications+ portal readyness is sufficient to place IMS mandatory from 01/10/2025. An element of risk is involved, if it is not followed, despite Rule 60 is yet to be amended. Reply By KASTURI SETHI: The Reply: Treat it as mandatory w.e.....
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....f. 1.10.2025. No dispute or doubt. Still if you have any doubt, read the legal meaning of the word, "Notification". Things will be as clear as sunshine. Reply By Shilpi Jain: The Reply: As on date the portal is not ready. For GSTNs with more than 500 entries it is not possible to comply with IMS. Additionally rules are yet to be amended. The Act is ready with the amendment in secti....
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....on 38. Once portal is ready along with amendment in rule 60, you can consider it mandatory. Reply By Rajan Kumar and associates: The Reply: My View: IMS is not mandatory w.e.f. 01-10-2025, as Rule 60 has not been amended yet... The reason for omitting the words "Auto-drafted" in Sec. 38(1) of the CGST Act, 2017 is GSTR 2B is no longer auto drafted statement, the tax payer could inf....
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....luence the value by using the Accept or Reject or Pending option in the IMS... Reply By KASTURI SETHI: The Reply: Govt.s intention is to make it mandatory w.e.f. 1.10.25. Only legal formality of issuing notification to this effect is pending. Meaning of "Notification" It means and implies a formal announcement of a legally relevant fact. Formal declaration and publication of an ord....
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....er and shall have to be in accordance with the declared policies or in the event the requirement of the statue then in that event in accordance therewith. Source : Legal dictionary based on the judgement of Supreme Court Reply By Rajan Kumar and associates: The Reply: Attention : Important Advisory on IMS Oct 8th, 2025 It has come to notice that some posts are circula....
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....ting incorrect information regarding changes in GST return filing from October 1, 2025. We would like to clarify the following: I. No Change in Auto-Population of ITC : Input Tax Credit (ITC) will continue to auto-populate from GSTR-2B to GSTR-3B without any manual intervention. The mechanism of auto-population remains unchanged due to the implementation of the Invoice Management System (IMS). I....
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....I. GSTR-2B Generation GSTR-2B will continue to be generated automatically on the 14th of every month, without any manual intervention by taxpayers or based on the actions taken by the taxpayers. Taxpayers can take actions in IMS even after generation of GSTR-2B till filing of GSTR-3B and can regenerate GSTR-2B accordingly, if required. III. Credit Note Handling (Effective October 2025 peri....
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....od onward) Recipient taxpayers will have the option to keep a Credit Note or related document pending for a specified period. On acceptance of Credit Note or related document, the recipient will also have the flexibility to reduce ITC only to the extent of its availment by adjusting the reversal amount manually. Thanking You, Team GSTN<br> Discussion Forum - Knowledge Sharing ....