{"id":10184,"date":"2024-12-10T12:20:55","date_gmt":"2024-12-10T12:20:55","guid":{"rendered":"https:\/\/www.klickongstworld.com\/blog\/?p=10184"},"modified":"2024-12-10T12:21:03","modified_gmt":"2024-12-10T12:21:03","slug":"important-advisory-on-gstr-2b-and-ims","status":"publish","type":"post","link":"https:\/\/www.klickongstworld.com\/blog\/important-advisory-on-gstr-2b-and-ims\/","title":{"rendered":"Important advisory on GSTR 2B and IMS"},"content":{"rendered":"

GSTN has issued an advisory dated 16.11.2024 on GSTR 2B and IMS.\n <\/p>\n

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:<\/p>\n

      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.<\/p>\n

      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. <\/p>\n

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.\n<\/p>\n

2.   For details kindly refers to various advisories & FAQs provided on IMS:<\/p>\n\n\n\n\n\n\n\n\n\n
\n Sl. No. <\/td>\n\n

Particular<\/p>\n<\/td>\n

\n

Date of Issue<\/p>\n<\/td>\n

\n

Link<\/p>\n<\/td>\n<\/tr>\n

\n

1<\/p>\n<\/td>\n

\n

Invoice Management System<\/p>\n<\/td>\n

\n

Sep 3rd, 2024<\/p>\n<\/td>\n

\n

https:\/\/services.gst.gov.in\/services\/advisoryandreleases\/read\/517<\/a> <\/p>\n<\/td>\n<\/tr>\n

\n

2<\/p>\n<\/td>\n

\n

Draft Manual on IMS<\/p>\n<\/td>\n

\n

Sep 17th, 2024<\/p>\n<\/td>\n

\n

https:\/\/services.gst.gov.in\/services\/advisoryandreleases\/read\/521<\/a> <\/p>\n<\/td>\n<\/tr>\n

\n

3<\/p>\n<\/td>\n

\n

Frequently Asked Questions on IMS<\/p>\n<\/td>\n

\n

Sep 22nd, 2024<\/p>\n<\/td>\n

\n

https:\/\/services.gst.gov.in\/services\/advisoryandreleases\/read\/522<\/a> <\/p>\n<\/td>\n<\/tr>\n

\n

4<\/p>\n<\/td>\n

\n

Attention – Advisory on IMS<\/p>\n<\/td>\n

\n

Oct 14th, 2024<\/p>\n<\/td>\n

\n

https:\/\/services.gst.gov.in\/services\/advisoryandreleases\/read\/532<\/a> <\/p>\n<\/td>\n<\/tr>\n

\n

5<\/p>\n<\/td>\n

\n

Additional FAQs on IMS<\/p>\n<\/td>\n

\n

Oct 17th, 2024<\/p>\n<\/td>\n

\n

https:\/\/services.gst.gov.in\/services\/advisoryandreleases\/read\/536<\/a> <\/p>\n<\/td>\n<\/tr>\n

\n

6<\/p>\n<\/td>\n

\n

Advisory regarding IMS during initial phase of its implementation<\/p>\n<\/td>\n

\n

Nov 12th, 2024<\/p>\n<\/td>\n

\n

https:\/\/services.gst.gov.in\/services\/advisoryandreleases\/read\/547<\/a> <\/p>\n<\/td>\n<\/tr>\n

\n

7<\/p>\n<\/td>\n

\n

Advisory on IMS on Supplier View<\/p>\n<\/td>\n

\n

Nov 13th, 2024<\/p>\n<\/td>\n

\n

https:\/\/services.gst.gov.in\/services\/advisoryandreleases\/read\/548<\/a> <\/p>\n<\/td>\n<\/tr>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

2024\/12\/1611.png<\/p>\n","protected":false},"author":1,"featured_media":10185,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/10184"}],"collection":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/comments?post=10184"}],"version-history":[{"count":1,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/10184\/revisions"}],"predecessor-version":[{"id":10186,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/10184\/revisions\/10186"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media\/10185"}],"wp:attachment":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media?parent=10184"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/categories?post=10184"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/tags?post=10184"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}