Important advisory on GSTR 2B and IMS
GSTN has issued an advisory dated 16.11.2024 on GSTR 2B and IMS.
1. It has been reported by few taxpayers that their GSTR-2B for October-2024 period has not been generated on 14th November, 2024. In this regard it to be informed that as per the design of IMS, GSTR-2B will not be generated by the system in below scenarios:
i. In case the taxpayer has opted for QRMP scheme (Quarterly filers), GSTR-2B will not be generated for first and second month of the quarter. Ex. For quarter Oct-Dec, 2024, the quarterly taxpayer will get GSTR-2B for December-2024 period only and not for October-2024 & November-2024.
ii. In case the taxpayer has not filed their previous period GSTR-3B, GSTR-2B will not be generated by the system. Such taxpayers need to file their pending GSTR-3B in order to generate GSTR-2B on demand.
For example, if the taxpayer has not filed GSTR-3B for September-2024, their GSTR-2B for October-2024 will not be generated. Once the taxpayer files their GSTR-3B for September-2024, they will be able to generate their GSTR-2B for October-2024 by clicking the "Compute GSTR-2B (OCT 2024)" button on the IMS dashboard.
2. For details kindly refers to various advisories & FAQs provided on IMS:
| Sl. No. |
Particular |
Date of Issue |
Link |
|
1 |
Invoice Management System |
Sep 3rd, 2024 |
https://services.gst.gov.in/services/advisoryandreleases/read/517 |
|
2 |
Draft Manual on IMS |
Sep 17th, 2024 |
https://services.gst.gov.in/services/advisoryandreleases/read/521 |
|
3 |
Frequently Asked Questions on IMS |
Sep 22nd, 2024 |
https://services.gst.gov.in/services/advisoryandreleases/read/522 |
|
4 |
Attention – Advisory on IMS |
Oct 14th, 2024 |
https://services.gst.gov.in/services/advisoryandreleases/read/532 |
|
5 |
Additional FAQs on IMS |
Oct 17th, 2024 |
https://services.gst.gov.in/services/advisoryandreleases/read/536 |
|
6 |
Advisory regarding IMS during initial phase of its implementation |
Nov 12th, 2024 |
https://services.gst.gov.in/services/advisoryandreleases/read/547 |
|
7 |
Advisory on IMS on Supplier View |
Nov 13th, 2024 |
https://services.gst.gov.in/services/advisoryandreleases/read/548 |
