Important advisory on GSTR 2B and IMS dated 16-11-2024

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 Compute GSTR-2B (OCT 2024) button on the IMS dashboard.

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

SN	Particulars	Date of Issue	Link
1	Invoice Management System	03-09-2024	Click Here
2	Draft Manual on IMS	17-09-2024	Click Here
3	Frequently Asked Questions on IMS	22-09-2024	Click Here
4	Attention - Advisory on IMS	14-10-2024	Click Here
5	Additional FAQs on IMS	17-10-2024	Click Here
6	Advisory regarding IMS during initial phase of its implementation	12-11-2024	Click Here
7	Advisory on IMS on Supplier View	13-11-2024	Click Here

Thanking You,

Team GSTN

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Important advisory on GSTR 2B and IMS dated 16-11-2024