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GSTN ISSUED IMPORTANT ADVISORY ON GSTR 2B AND IMS.
Category: GST, Posted on: 18/11/2024 , Posted By: CA NITIN GUPTA

Visitor Count:2608

Respected Members

Greetings of the day!

GSTN Issued Important advisory 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 Compute GSTR-2B (OCT 2024) button on the IMS dashboard.

2. For details kindly refers to various advisories & FAQs provided on IMS:

S. 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

Source-https://www.gst.gov.in/newsandupdates/read/549

With Warm Regards

CA Gupta Nitin

B.com, FCA, DISA, DIRM, DITL

Candidate for Regional Council Election 2024 (CIRC)

Ballot No 13

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