Summary: The Goods and Services Tax Network (GSTN) has issued an advisory addressing the non-generation of GSTR-2B for October 2024 for certain taxpayers. As per the Invoice Management System (IMS) design, GSTR-2B is not generated in two cases: (1) For taxpayers under the Quarterly Return and Monthly Payment (QRMP) scheme, GSTR-2B is unavailable for the first two months of a quarter, such as October and November in the October–December quarter. It will only be generated for December 2024. (2) Taxpayers who have not filed their GSTR-3B for previous periods, such as September 2024, will also not see GSTR-2B for October 2024. These taxpayers must file pending GSTR-3B to enable the system to generate GSTR-2B by using the “Compute GSTR-2B” function on the IMS dashboard. For further details, taxpayers are advised to refer to official documents, including advisories, FAQs, and manuals available on the GST portal. The links to these resources are listed in the advisory for ease of reference.
Goods and Services Tax
Government of India, States and Union Territories
Important advisory on GSTR 2B and IMS
Nov 16th, 2024
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 |
Thanking You,
Team GSTN
