The GST Network ( GSTN ) has highlighted specific scenarios where the GSTR-2B for October 2024 was not generated, as reported by certain taxpayers. Below is a summary of the important points in the latest advisory and related advisories: 1. Quarterly Return Monthly Payment (QRMP) Scheme Filers:    – GSTR-2B is not generated for the first two months of the quarter for taxpayers under the QRMP scheme.    – Example: For the quarter October-December 2024, the GSTR-2B will only be generated for December 2024. Raise Funds Smarter – Your Guide to SME IPO Success- Click here to enroll 2.

Pending GSTR-3B Filing:    – Taxpayers who have not filed their GSTR-3B for the previous period will not see GSTR-2B for subsequent months.    – Example: If GSTR-3B for September 2024 is pending, GSTR-2B for October 2024 will not be generated.    – Resolution: File the pending GSTR-3B. Afterward, the “Compute GSTR-2B” feature on the IMS dashboard can be used to generate the missing GSTR-2B.

Read Also: Invoice Management System: All GSTN Advisories on IMS in One Place Taxpayers can consult the following IMS resources/advisories for further details and updates: 1. Invoice Management System Advisory – Issued on September 3, 2024. https://services.gst.gov.in/services/advisoryandreleases/read/517 2. Draft Manual on IMS – Released on September 17, 2024. https://services.gst.gov.in/services/advisoryandreleases/read/521 3. FAQs on IMS – Published on September 22, 2024. https://services.gst.gov.in/services/advisoryandreleases/read/522 4. Advisory on IMS – Dated October 14, 2024. https://services.gst.gov.in/services/advisoryandreleases/read/532 5. Additional FAQs on IMS – Released on October 17, 2024. https://services.gst.gov.in/services/advisoryandreleases/read/536 6. IMS Implementation Advisory – November 12, 2024. https://services.gst.gov.in/services/advisoryandreleases/read/547 7. Supplier View on IMS – Issued on November 13, 2024. https://services.gst.gov.in/services/advisoryandreleases/read/548

Here is What Taxpayers Should Do – Check your GSTR-3B filing status for prior periods. – For QRMP filers, remember that GSTR-2B generation is quarterly. Raise Funds Smarter – Your Guide to SME IPO Success- Click here to enroll – Utilise the IMS dashboard for any manual computations or corrections if GSTR-3B was filed belatedly. For further assistance, refer to the advisories or contact the GST Helpdesk.