GSTN Clarification on GST Portal Issues/ Errors Encountered
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GSTN Clarification on GST Portal Issues/ Errors Encountered
The Goods and Services Tax Network (GSTN) has recently addressed several issues encountered on the GST portal:
- Duplicate Invoices in GSTR-2B: Some taxpayers have reported duplicate invoices in their GSTR-2B for September and October 2024. This duplication resulted from a technical glitch in the Invoice Matching System during the processing of suppliers’ GSTR-1 data. The GSTN team has identified and rectified the issue. Taxpayers are advised not to claim Input Tax Credit on these duplicate entries. If you encounter this problem, please raise a ticket through the GST self-service portal at https://selfservice.gstsystem.in and share the ticket number via direct message to GSTN for prompt assistance . The GSTN team has identified the issue and is working to resolve it urgently. Taxpayers are advised to:
- Raise a ticket via the GST self-service portal: https://selfservice.gstsystem.in.
- Share the ticket number through a Direct Message to GSTN for expedited support.
- QRMP Advisory for Quarterly Filers: As per the advisory issued by GSTN on September 3, 2024, GSTR-2B for taxpayers under the Quarterly Return Monthly Payment (QRMP) scheme will be generated only on a quarterly basis, not for individual months (M-1 and M-2). This means QRMP taxpayers will receive their GSTR-2B once per quarter. As per the GSTN advisory dated September 3, 2024, GSTR-2B for QRMP (Quarterly Return Monthly Payment) taxpayers will only be generated on a quarterly basis. Monthly GSTR-2B (M-1 and M-2) will not be available.
- More details can be accessed via the advisory: Advisory and Releases.
- FAQs are available in the revised advisory: FAQs on IMS.
- Rate-wise Invoice Details in GSTR-2B: Rate-wise details of invoices will not be available in GSTR-2B generated through the Invoice Matching System (IMS). Taxpayers seeking rate-wise information for specific records should refer to GSTR-2A, which contains comprehensive details on such records. Rate-wise details of invoices/records are not available in GSTR-2B generated through the Invoice Matching System (IMS). Taxpayers requiring rate-wise information should refer to GSTR-2A instead.
Important Advisory on GSTR-2B and IMS
The GSTN has issued the following clarifications regarding GSTR-2B generation under the Invoice Matching System (IMS):
Non-Generation of GSTR-2B for October 2024:
Some taxpayers reported that their GSTR-2B for October 2024 was not generated on November 14, 2024. The GSTN clarified that as per IMS design, GSTR-2B is not generated in the following scenarios:
QRMP Scheme Taxpayers:
- For taxpayers under the QRMP scheme (Quarterly Return Monthly Payment), GSTR-2B will not be generated for the first two months of the quarter.
- Example: For the October-December 2024 quarter, QRMP taxpayers will receive GSTR-2B only for December 2024, and not for October or November.
Non-Filing of Previous GSTR-3B:
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- GSTR-2B will not be generated for taxpayers who have not filed their previous period GSTR-3B.
- Example: If a taxpayer has not filed GSTR-3B for September 2024, their GSTR-2B for October 2024 will not be generated.
- Resolution: Once GSTR-3B for the pending period is filed, taxpayers can generate GSTR-2B for October 2024 by clicking the “Compute GSTR-2B (Oct 2024)” button on the IMS dashboard.
Reference Resources for IMS:
The following resources provide detailed information about IMS and its functionalities:
| S. No. | Particular | Date of Issue | Link |
|---|---|---|---|
| 1 | Invoice Management System | September 3, 2024 | Advisory on IMS |
| 2 | Draft Manual on IMS | September 17, 2024 | Draft Manual |
| 3 | Frequently Asked Questions on IMS | September 22, 2024 | FAQs on IMS |
| 4 | Attention – Advisory on IMS | October 14, 2024 | Advisory on IMS |
| 5 | Additional FAQs on IMS | October 17, 2024 | Additional FAQs |
| 6 | Advisory regarding IMS implementation | November 12, 2024 | Advisory during Implementation |
| 7 | Advisory on IMS Supplier View | November 13, 2024 | Supplier View Advisory |
GST Updates:
No Relief on GST for Insurance Premiums:
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- The GST Council has deferred its decision on revising tax rates for life and health insurance premiums.
- As a result, the existing 18% GST on insurance premiums remains unchanged.
Clarification on GST for Popcorn:
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- Salted Popcorn: attracts 5% GST.
- Caramel Popcorn: attracts a higher rate of 18% GST.
Locking of GSTR-3B Figures
- Locking of GSTR-3B Figures: Starting January 2025, figures reported in GSTR-3B will be locked after filing.
- Liability Adjustments: Adjustments to tax liabilities can only be made through GSTR-1A.
- Input Tax Credit (ITC) Modifications: Changes to ITC claims must be handled via the IMS (Invoice Management System) Dashboard.
GST Advisory: Time Limit for e-Invoice Reporting Reduced
- New Rule Effective from April 1, 2025: Taxpayers with Aggregate Annual Turnover (AATO) >= ₹10 crore must report e-invoices on the Invoice Registration Portal (IRP) within 30 days of invoice issuance.
- Current Rule for Taxpayers with AATO >= ₹100 crore: The 30-day time limit is already applicable to taxpayers with AATO >= ₹100 crore, as per the advisory dated September 13, 2023.
For further updates and detailed information, taxpayers are encouraged to follow GSTN’s official communications and advisories
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