Date: November 16, 2024
The GST Network (GSTN) has issued an advisory to address concerns raised by some taxpayers regarding the non-generation of GSTR-2B for the October 2024 period. Below are the key points taxpayers need to be aware of:
Scenarios Where GSTR-2B Is Not Generated
- QRMP Scheme Taxpayers (Quarterly Filers):
- Taxpayers who have opted for the Quarterly Return Monthly Payment (QRMP) scheme will not receive GSTR-2B for the first two months of the quarter.
- For example:
- In the October-December 2024 quarter, GSTR-2B will only be generated for December 2024, not for October 2024 or November 2024.
- Non-Filing of Previous Period GSTR-3B:
- If a taxpayer has not filed their GSTR-3B for a prior period, GSTR-2B for the current period will not be generated.
- For example:
- If GSTR-3B for September 2024 is pending, the system will not generate GSTR-2B for October 2024.
- Resolution:
- The taxpayer must file the pending GSTR-3B.
- Once filed, GSTR-2B for the current period can be generated by clicking the “Compute GSTR-2B (OCT 2024)” button on the Invoice Management System (IMS) dashboard.
Resources for Further Guidance
Taxpayers are encouraged to refer to the following advisories and FAQs for detailed information on using IMS and resolving issues:
| Sl. No. | Particular | Date of Issue | Link |
|---|---|---|---|
| 1 | Invoice Management System | September 3, 2024 | Read Here |
| 2 | Draft Manual on IMS | September 17, 2024 | Read Here |
| 3 | Frequently Asked Questions on IMS | September 22, 2024 | Read Here |
| 4 | Attention – Advisory on IMS | October 14, 2024 | Read Here |
| 5 | Additional FAQs on IMS | October 17, 2024 | Read Here |
| 6 | Advisory regarding IMS during initial phase of its implementation | November 12, 2024 | Read Here |
| 7 | Advisory on IMS on Supplier View | November 13, 2024 | Read Here |
