{"id":8310,"date":"2024-12-30T14:21:08","date_gmt":"2024-12-30T14:21:08","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=8310"},"modified":"2024-12-30T14:41:58","modified_gmt":"2024-12-30T14:41:58","slug":"gst-portal-issues-errors-encountered","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/gst-portal-issues-errors-encountered\/","title":{"rendered":"GSTN Clarification on GST Portal Issues\/ Errors Encountered"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-8311\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/12\/photo_2024-12-30_19-43-14.jpg\" alt=\" recent issues faced by taxpayers on the GST portal:\" width=\"693\" height=\"1404\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/12\/photo_2024-12-30_19-43-14.jpg 632w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/12\/photo_2024-12-30_19-43-14-148x300.jpg 148w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/12\/photo_2024-12-30_19-43-14-506x1024.jpg 506w\" sizes=\"(max-width: 693px) 100vw, 693px\" \/><\/h2>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69e00ce53b0f7\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69e00ce53b0f7\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gst-portal-issues-errors-encountered\/#GSTN_Clarification_on_GST_Portal_Issues_Errors_Encountered\" title=\"GSTN Clarification on GST Portal Issues\/ Errors Encountered\">GSTN Clarification on GST Portal Issues\/ Errors Encountered<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gst-portal-issues-errors-encountered\/#Important_Advisory_on_GSTR-2B_and_IMS\" title=\"Important Advisory on GSTR-2B and IMS\">Important Advisory on GSTR-2B and IMS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gst-portal-issues-errors-encountered\/#GST_Updates\" title=\"GST Updates:\">GST Updates:<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gst-portal-issues-errors-encountered\/#Locking_of_GSTR-3B_Figures\" title=\"Locking of GSTR-3B Figures\">Locking of GSTR-3B Figures<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gst-portal-issues-errors-encountered\/#GST_Advisory_Time_Limit_for_e-Invoice_Reporting_Reduced\" title=\"GST Advisory: Time Limit for e-Invoice Reporting Reduced\">GST Advisory: Time Limit for e-Invoice Reporting Reduced<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"GSTN_Clarification_on_GST_Portal_Issues_Errors_Encountered\"><\/span><span style=\"color: #000080;\">GSTN Clarification on GST Portal Issues\/ Errors Encountered<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The Goods and Services Tax Network (GSTN) has recently addressed several issues encountered on the GST portal:<\/p>\n<ol>\n<li><span style=\"color: #000080;\"><strong>Duplicate Invoices in GSTR-2B<\/strong>:<\/span> 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&#8217; 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 <a target=\"_new\" rel=\"noopener\">https:\/\/selfservice.gstsystem.in<\/a> 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:\n<ul>\n<li>Raise a ticket via the GST self-service portal: <a href=\"https:\/\/selfservice.gstsystem.in\" target=\"_new\" rel=\"noopener\">https:\/\/selfservice.gstsystem.in<\/a>.<\/li>\n<li>Share the ticket number through a Direct Message to GSTN for expedited support.<\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000080;\"><strong>QRMP Advisory for Quarterly Filers<\/strong>:<\/span> 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.\u00a0As 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.\n<ul>\n<li>More details can be accessed via the advisory: <a href=\"https:\/\/services.gst.gov.in\/services\/advisoryandreleases\/read\/517\" target=\"_new\" rel=\"noopener\">Advisory and Releases<\/a>.<\/li>\n<li>FAQs are available in the revised advisory: <a href=\"https:\/\/tutorial.gst.gov.in\/downloads\/news\/revised_advisory_on_ims.pdf\" target=\"_new\" rel=\"noopener\">FAQs on IMS<\/a>.<\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000080;\"><strong>Rate-wise Invoice Details in GSTR-2B<\/strong>:<\/span> 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.<\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Important_Advisory_on_GSTR-2B_and_IMS\"><\/span><span style=\"color: #000080;\">Important Advisory on GSTR-2B and IMS<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The GSTN has issued the following clarifications regarding GSTR-2B generation under the Invoice Matching System (IMS):<\/p>\n<p><span style=\"color: #000080;\"><strong>Non-Generation of GSTR-2B for October 2024<\/strong>:<\/span><br \/>\nSome 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:<\/p>\n<p><span style=\"color: #000080;\"><strong>QRMP Scheme Taxpayers<\/strong>:<\/span><\/p>\n<ul>\n<li>For taxpayers under the QRMP scheme (Quarterly Return Monthly Payment), GSTR-2B will not be generated for the first two months of the quarter.<\/li>\n<li>Example: For the October-December 2024 quarter, QRMP taxpayers will receive GSTR-2B only for December 2024, and not for October or November.<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Non-Filing of Previous GSTR-3B<\/strong>:<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>GSTR-2B will not be generated for taxpayers who have not filed their previous period GSTR-3B.<\/li>\n<li>Example: If a taxpayer has not filed GSTR-3B for September 2024, their GSTR-2B for October 2024 will not be generated.<\/li>\n<li>Resolution: Once GSTR-3B for the pending period is filed, taxpayers can generate GSTR-2B for October 2024 by clicking the &#8220;Compute GSTR-2B (Oct 2024)&#8221; button on the IMS dashboard.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Reference Resources for IMS<\/strong>:<\/span><br \/>\nThe following resources provide detailed information about IMS and its functionalities:<\/p>\n<table>\n<thead>\n<tr>\n<th><strong>S. No.<\/strong><\/th>\n<th><strong>Particular<\/strong><\/th>\n<th><strong>Date of Issue<\/strong><\/th>\n<th><strong>Link<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1<\/td>\n<td>Invoice Management System<\/td>\n<td>September 3, 2024<\/td>\n<td><a href=\"https:\/\/services.gst.gov.in\/services\/advisoryandreleases\/read\/517\" target=\"_new\" rel=\"noopener\">Advisory on IMS<\/a><\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>Draft Manual on IMS<\/td>\n<td>September 17, 2024<\/td>\n<td><a href=\"https:\/\/services.gst.gov.in\/services\/advisoryandreleases\/read\/521\" target=\"_new\" rel=\"noopener\">Draft Manual<\/a><\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>Frequently Asked Questions on IMS<\/td>\n<td>September 22, 2024<\/td>\n<td><a href=\"https:\/\/services.gst.gov.in\/services\/advisoryandreleases\/read\/522\" target=\"_new\" rel=\"noopener\">FAQs on IMS<\/a><\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td>Attention &#8211; Advisory on IMS<\/td>\n<td>October 14, 2024<\/td>\n<td><a href=\"https:\/\/services.gst.gov.in\/services\/advisoryandreleases\/read\/532\" target=\"_new\" rel=\"noopener\">Advisory on IMS<\/a><\/td>\n<\/tr>\n<tr>\n<td>5<\/td>\n<td>Additional FAQs on IMS<\/td>\n<td>October 17, 2024<\/td>\n<td><a href=\"https:\/\/services.gst.gov.in\/services\/advisoryandreleases\/read\/536\" target=\"_new\" rel=\"noopener\">Additional FAQs<\/a><\/td>\n<\/tr>\n<tr>\n<td>6<\/td>\n<td>Advisory regarding IMS implementation<\/td>\n<td>November 12, 2024<\/td>\n<td><a href=\"https:\/\/services.gst.gov.in\/services\/advisoryandreleases\/read\/547\" target=\"_new\" rel=\"noopener\">Advisory during Implementation<\/a><\/td>\n<\/tr>\n<tr>\n<td>7<\/td>\n<td>Advisory on IMS Supplier View<\/td>\n<td>November 13, 2024<\/td>\n<td><a href=\"https:\/\/services.gst.gov.in\/services\/advisoryandreleases\/read\/548\" target=\"_new\" rel=\"noopener\">Supplier View Advisory<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"GST_Updates\"><\/span><span style=\"color: #000080;\">GST Updates:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000080;\"><strong>No Relief on GST for Insurance Premiums<\/strong>:<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>The GST Council has deferred its decision on revising tax rates for life and health insurance premiums.<\/li>\n<li>As a result, the existing <strong>18% GST<\/strong> on insurance premiums remains unchanged.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Clarification on GST for Popcorn<\/strong>:<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Salted Popcorn: attracts 5% GST.<\/li>\n<li>Caramel Popcorn: attracts a higher rate of 18% GST.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Locking_of_GSTR-3B_Figures\"><\/span><span style=\"color: #000080;\">Locking of GSTR-3B Figures<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-8319\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/12\/photo_2024-12-30_20-05-53.jpg\" alt=\"Locking of GSTR-3B Figures\" width=\"744\" height=\"1280\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/12\/photo_2024-12-30_20-05-53.jpg 744w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/12\/photo_2024-12-30_20-05-53-174x300.jpg 174w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/12\/photo_2024-12-30_20-05-53-595x1024.jpg 595w\" sizes=\"(max-width: 744px) 100vw, 744px\" \/><\/p>\n<ul>\n<li>Locking of GSTR-3B Figures: Starting January 2025, figures reported in GSTR-3B will be locked after filing.<\/li>\n<li>Liability Adjustments: Adjustments to tax liabilities can only be made through GSTR-1A.<\/li>\n<li>Input Tax Credit (ITC) Modifications: Changes to ITC claims must be handled via the IMS (Invoice Management System) Dashboard.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"GST_Advisory_Time_Limit_for_e-Invoice_Reporting_Reduced\"><\/span><span style=\"color: #000080;\">GST Advisory: Time Limit for e-Invoice Reporting Reduced<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-8316\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/12\/photo_2024-12-30_19-59-35.jpg\" alt=\"gstn\" width=\"1220\" height=\"634\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/12\/photo_2024-12-30_19-59-35.jpg 1220w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/12\/photo_2024-12-30_19-59-35-300x156.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/12\/photo_2024-12-30_19-59-35-1024x532.jpg 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/12\/photo_2024-12-30_19-59-35-768x399.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/12\/photo_2024-12-30_19-59-35-800x416.jpg 800w\" sizes=\"(max-width: 1220px) 100vw, 1220px\" \/><\/p>\n<ul>\n<li><span style=\"color: #000080;\"><strong>New Rule Effective from April 1, 2025:<\/strong> Taxpayers<\/span>\u00a0with Aggregate Annual Turnover (AATO) &gt;= \u20b910 crore must report e-invoices on the Invoice Registration Portal (IRP) within 30 days of invoice issuance.<\/li>\n<li><span style=\"color: #000080;\"><strong>Current Rule for Taxpayers with AATO &gt;= \u20b9100 crore<\/strong>:\u00a0<\/span>The 30-day time limit is already applicable to taxpayers with AATO &gt;= \u20b9100 crore, as per the advisory dated September 13, 2023.<\/li>\n<\/ul>\n<p>For further updates and detailed information, taxpayers are encouraged to follow GSTN&#8217;s official communications and advisories<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[144],"tags":[1132],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/8310"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=8310"}],"version-history":[{"count":5,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/8310\/revisions"}],"predecessor-version":[{"id":8320,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/8310\/revisions\/8320"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=8310"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=8310"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=8310"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}