Navigating the New Invoice Management System- Effective from October, 1, 2025
The GST framework in India is set to undergo a major transformation with the implementation of the Invoice Management System (IMS), notified by the CBIC through Notification No. 16/2025, effective 1st October 2025.
This new system marks a paradigm shift in GST compliance, fundamentally transforming how input tax credit (ITC) will be validated and claimed.
To help you understand this transition better, we have prepared a brief note titled “Navigating the New Invoice Management System”, attached herewith. It explains:
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What’s changing under the IMS and its impact on ITC claims;
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The responsibilities of recipients for invoice acceptance or rejection; and
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The key clarifications issued by GSTN for smooth implementation.
This reform aims to bring greater transparency, control, and accuracy to the GST ecosystem — though it will also necessitate additional compliance actions on a regular basis.
Our team is closely tracking these developments and remains available to support you with the required guidance and process alignment.
For any queries or further assistance, please feel free to reach out to us at info@akmglobal.in.