Comprehensive Guide to GSTR-2B and IMS: Key Updates & Resolutions

The GST Network (GSTN) has released an advisory for taxpayers regarding the non-generation of GSTR-2B for October 2024. Below, we provide detailed explanations of the reasons and steps to address the issue.

1. Reasons for Non-Generation of GSTR-2B

GSTR-2B for October 2024 may not be generated in the following situations:

A. Taxpayers Under QRMP Scheme

Taxpayers registered under the QRMP scheme will not receive GSTR-2B for the first two months of any quarter.

Example: For the October-December 2024 quarter, GSTR-2B will only be available for December 2024. The months of October and November will not have separate GSTR-2B forms.

B. Pending Filing of Previous GSTR-3B Returns

Taxpayers who have not filed their previous period GSTR-3B returns will not be able to access GSTR-2B for subsequent months.

Example: If GSTR-3B for September 2024 is pending, the system will not generate GSTR-2B for October 2024.

Solution: File the pending GSTR-3B for September 2024. Once filed, you can manually generate GSTR-2B for October 2024 by clicking the Compute GSTR-2B (OCT 2024) button on the IMS dashboard.

2. Resources and Guidance on IMS

The GSTN has published several manuals, advisories, and FAQs to help taxpayers understand the Invoice Management System (IMS). Below is a list of resources:

S. No.	Topic	Release Date	Link
1	Overview of Invoice Management System	Sept 3, 2024	View Advisory
2	Draft IMS Manual	Sept 17, 2024	View Manual
3	FAQs on Invoice Management System	Sept 22, 2024	Read FAQs
4	Important Advisory on IMS	Oct 14, 2024	View Details
5	Additional FAQs for IMS	Oct 17, 2024	Explore FAQs
6	IMS Advisory for Initial Implementation Phase	Nov 12, 2024	Check Advisory
7	Supplier View Advisory on IMS	Nov 13, 2024	Learn More

For additional support, taxpayers can visit the GST portal or contact the GSTN helpdesk. Stay compliant and updated with the latest developments in GST filing and management.

Thank you3