GSTN advisory on GSTR 2B & IMS

GSTN has issued an advisory dated Nov 16’ 2024 explaining the possible reasons for GSTR 2B not being generated. It said "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 is to be informed that as per the design of IMS, GSTR-2B will not be generated by the system in below scenarios:

In case the taxpayer has opted for QRMP scheme (Quarterly filers), GSTR-2B will not be generated for the 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.

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.