The Goods and Services Tax Network (GSTN) has recently identified a glitch affecting certain taxpayers’ GSTR-2B for September and October 2024. In a tweet posted by GSTN’s official handle @Infosys_GSTN, taxpayers were informed that some invoices are being duplicated in GSTR-2B for these months. The GSTN team has assured taxpayers that they are working on resolving the issue with urgency.
Taxpayers affected by this issue are encouraged to raise tickets via the GSTN self-service portal at https://selfservice.gstsystem.in. Additionally, GSTN has requested that taxpayers share their ticket numbers through Direct Messages (DMs) to facilitate a swift resolution.
Background of GSTR-2B: GSTR-2B is an auto-drafted Input Tax Credit (ITC) statement generated monthly for taxpayers. It serves as a crucial reference document for claiming ITC, summarizing details from GSTR-1, GSTR-5, and GSTR-6 filed by suppliers. Accuracy in GSTR-2B is vital for businesses to reconcile their purchases and input tax credits seamlessly.
Updates for QRMP Taxpayers: GSTN reiterated that taxpayers under the Quarterly Return Monthly Payment (QRMP) scheme will not receive GSTR-2B for individual months (M-1 and M-2). Instead, GSTR-2B for QRMP taxpayers will be generated on a quarterly basis, aligning with the advisory issued on September 3, 2024.
Impact on Rate-Wise Details in GSTR-2B: Another significant update pertains to the rate-wise details of invoices or records in GSTR-2B. GSTN clarified that such details will not be available in GSTR-2B generated through the Invoice Furnishing Facility (IFF) or the Invoice Matching System (IMS). For rate-wise information on any specific record, taxpayers have been advised to refer to GSTR-2A instead.
Steps for Taxpayers
Taxpayers facing duplicate invoice issues or requiring rate-wise details should take the following steps:
- Raise a Ticket: Use the GST self-service portal (https://selfservice.gstsystem.in) to report any discrepancies in GSTR-2B.
- Direct Communication: Share the ticket number via a direct message on Twitter (@Infosys_GSTN) for quicker processing.
- Refer to GSTR-2A: For rate-wise details, rely on GSTR-2A, which contains comprehensive information on records.
- Stay Updated: Follow GSTN advisories and updates to remain informed about ongoing resolutions and changes.
Industry Concerns: Tax experts and businesses have expressed concerns over the disruption caused by inaccuracies in GSTR-2B. Such issues can lead to challenges in ITC claims and compliance. For QRMP taxpayers, the shift to quarterly GSTR-2B generation may necessitate adjustments in reconciliation practices.
While GSTN’s proactive approach to identifying and addressing these issues is commendable, consistent communication and faster resolutions are crucial to maintaining taxpayers’ confidence in the system.
Conclusion: GSTN’s notification on GSTR-2B duplicate invoices and related updates underscores the importance of robust IT systems for seamless GST compliance. Taxpayers are urged to remain vigilant, report issues promptly, and follow GSTN advisories for smooth compliance processes.
For any further updates, taxpayers can follow @Infosys_GSTN on Twitter or check the GST portal.
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Extract of Tweets from @Infosys_GSTN (GST Tech)
Dear Taxpayers,
Few taxpayers are getting the same invoices in GSTR 2B for the month of September’24 as well as for the month of Oct’24. GSTN Team has identified the issue and is working to resolve the same on urgent basis. Taxpayer are also requested to raise tickets at selfservice.gstsystem.in to help you on your query. Kindly share the ticket number through Direct Message only.
As per the advisory issued by GSTN on Sep 3rd, 2024, GSTR-2B will not be generated for Month M-1 and M-2 for QRMP taxpayer. GSTR-2B for a QRMP taxpayer will be generated on Quarterly basis only.
The rate wise details of invoice/records will not be available in GSTR-2B generated through IMS. Kindly refer the GSTR-2A for rate wise information of a particular record.
