The GST Network ( GSTN ) has highlighted specific scenarios where the GSTR-2B for October 2024 was not generated, as reported by certain taxpayers.
Below is a summary of the important points in the latest advisory and related advisories:
1. Quarterly Return Monthly Payment (QRMP) Scheme Filers:
– GSTR-2B is not generated for the first two months of the quarter for taxpayers under the QRMP scheme.
– Example: For the quarter October-December 2024, the GSTR-2B will only be generated for December 2024.
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2. Pending GSTR-3B Filing:
– Taxpayers who have not filed their GSTR-3B for the previous period will not see GSTR-2B for subsequent months.
– Example: If GSTR-3B for September 2024 is pending, GSTR-2B for October 2024 will not be generated.
– Resolution: File the pending GSTR-3B. Afterward, the “Compute GSTR-2B” feature on the IMS dashboard can be used to generate the missing GSTR-2B.
Read Also: Invoice Management System: All GSTN Advisories on IMS in One Place
Taxpayers can consult the following IMS resources/advisories for further details and updates:
1. Invoice Management System Advisory – Issued on September 3, 2024. https://services.gst.gov.in/services/advisoryandreleases/read/517
2. Draft Manual on IMS – Released on September 17, 2024. https://services.gst.gov.in/services/advisoryandreleases/read/521
3. FAQs on IMS – Published on September 22, 2024. https://services.gst.gov.in/services/advisoryandreleases/read/522
4. Advisory on IMS – Dated October 14, 2024. https://services.gst.gov.in/services/advisoryandreleases/read/532
5. Additional FAQs on IMS – Released on October 17, 2024. https://services.gst.gov.in/services/advisoryandreleases/read/536
6. IMS Implementation Advisory – November 12, 2024. https://services.gst.gov.in/services/advisoryandreleases/read/547
7. Supplier View on IMS – Issued on November 13, 2024. https://services.gst.gov.in/services/advisoryandreleases/read/548
– Check your GSTR-3B filing status for prior periods.
– For QRMP filers, remember that GSTR-2B generation is quarterly.
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– Utilise the IMS dashboard for any manual computations or corrections if GSTR-3B was filed belatedly.
For further assistance, refer to the advisories or contact the GST Helpdesk.
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