GSTR-2B Will Not Be Generated If Taxpayers Haven’t Filed Their Previous Period GSTR-3B | GSTN Update

GSTN Update dated November 16th, 2024

The GSTN has noticed that 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, the GSTN has issued an update to inform 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 first and second month of the quarter. For example, for quarter Oct-Dec, 2024, the quarterly taxpayer will get GSTR-2B for the 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.

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