Top Stories [BREAKING] Duplication of Invoices in GST IMS Sorted! GSTN rectifies GST Portal Issues Duplication of invoices from last month reflecting in the Goods and Services Tax (GST) Invoice Management System (IMS) had been a matter of discussion By Manu Sharma – On November 16, 2024 2:59 pm – 3 mins read While many concerns haunt GST taxpayers such as portal issues, the Goods and Services Tax Network ( GSTN ) has reportedly resolved the issue of matter duplication as acknowledged in a tweet yesterday by the GSTN X handle. It stated that, “Dear Taxpayers, Few taxpayers are getting the same invoices in GSTR 2B for the month of September’ 24 as well as for the month of Oct’24. GSTN Team has identified the issue and is working to resolve the same on urgent basis. Complete Draft Replies of GST ITC Related Notices, Click Here Taxpayer are also requested to raise tickets at selfservice.gstsystem.in to help you on your query.

Kindly share the ticket number through Direct Message only.” Taxpayers had expressed concerns about the overlapping functionality of IMS, GSTR-2B, and GSTR-2A and the issue of duplication of invoices from last month reflecting in the Goods and Services Tax (GST) Invoice Management System (IMS) has been a matter of discussion among Goods and Services Tax (GST) professionals. Complete Draft Replies of GST ITC Related Notices, Click Here While the issue of invoice duplication seems to have been sorted by GSTN, the implementation of IMS to the already confusing and complex GST Input Tax Credit (ITC) claiming workflow is a major detour for the taxpayers and professionals for the following reasons: — The GST Portal has introduced the IMS module as a separate feature within the Returns section. IMS has been implemented without any formal legal backing. Actions on IMS, such as accepting or rejecting invoices, can be taken anytime after the 14th of each month until the 20th, or even on any day during the month, as it is a dynamic system.

Unlike the standard monthly screens for GSTR-1/1A/2B/2A/3B, IMS has its own dedicated dashboard. It is designed as a dynamic module, allowing users to view inward B2B transactions uploaded by counterparties in real time, even after the cut-off dates of the 11th or 13th of the month. This makes IMS a perpetual-view system for such transactions. Complete Draft Replies of GST ITC Related Notices, Click Here Whether or not a taxpayer takes action on invoices in IMS, it automatically filters transactions based on the cut-off dates (11th/13th) and forwards the eligible invoices to the respective month’s GSTR-2B in the background. Further, Transactions included in the GSTR-3B for a given month are automatically removed from IMS once the GSTR-3B return is filed. While IMS may seem unnecessary without a “Reject” or “Pending” feature, it is still vital for taxpayers. This is because IMS allows detailed, line-item (invoice-wise) viewing of inward B2B transactions, a feature that may become indispensable as GSTR-2B transitions to a consolidated view in the coming months.

Even though IMS is not mandatory, it remains the only reliable source for such detailed viewing. GSTR-2B Workflow — GSTR-2B, generated on the 14th of each month, remains fixed and unaltered. The workflow moves from IMS to GSTR-2B, where filtered B2B invoices (cut-off dates: 11th/13th) are displayed in a consolidated format. GSTR-2B also consolidates data on imports, TDS, TCS, and ISD, providing a summary for ITC claims. Taxpayers can then use this data to file their GSTR-3B. From next month, GSTR-2B will not provide an invoice-wise view, necessitating reliance on IMS for detailed transaction data. Complete Draft Replies of GST ITC Related Notices, Click Herehttps://www.taxscan.in/tag/gstr-2b/ Ce-Existence of GSTR-2A and IMS – The portal still includes GSTR-2A on the monthly returns dashboard, offering an alternative for invoice-wise inward transaction viewing. However, note that GSTR-2A has lost its legal relevance, and IMS also lacks formal statutory backing.

Hard locking — Starting January 2025, GSTR-3B values will be hard-locked, meaning taxpayers cannot modify outward supply figures from GSTR-1 or ITC figures derived from GSTR-2B (under Section 4A5). These values will automatically populate the GSTR-3B, which must be filed as auto-drafted. Multiplicity of overlapping processes –The current ITC claiming process appears increasingly confusing and overlapping, with multiple systems like IMS, GSTR-2A, and GSTR-2B adding layers of complexity. Taxpayers must adapt to this evolving structure to ensure compliance, despite the compliance challenges it presents