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:
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Sl. No.
|
Particular |
Date of Issue |
Link |
|
1
|
Invoice Management System |
Sep 3rd, 2024 |
Click here |
|
2
|
Draft Manual on IMS |
Sep 17th, 2024 |
Click here |
|
3
|
Frequently Asked Questions on IMS |
Sep 22nd, 2024 |
Click here |
|
4
|
Attention - Advisory on IMS |
Oct 14th, 2024 |
Click here |
|
5
|
Additional FAQs on IMS |
Oct 17th, 2024 |
Click here |
|
6
|
Advisory regarding IMS during initial phase of its implementation |
Nov 12th, 2024 |
Click here |
|
7
|
Advisory on IMS on Supplier View |
Nov 13th, 2024 |
Click here |
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