The Goods and Services Tax Network (GSTN) on November 16, 2024, issued the notification regarding the Important advisory on GSTR 2B and IMS.
The following has been stated namely: -
• As per the design of IMS, GSTR-2B will not be generated by the system in below scenarios:
o 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.
o 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.
