Categories: GST Filling

GSTR-3B figures & GST Portal Issues/ Errors Encountered

GSTR-3B figures & GST Portal Issues/ Errors Encountered

Duplicate Invoices in GSTR-2B:

  • Issue: Duplicate invoices appeared in GSTR-2B for September and October 2024 due to a technical glitch in the Invoice Matching System.
  • Resolution:
    • GSTN has rectified the issue.
    • Taxpayers are advised not to claim ITC on duplicate entries.
    • For further assistance, raise a ticket via the GST self-service portal: selfservice.gstsystem.in, and share the ticket number via Direct Message to GSTN.

QRMP Advisory for Quarterly Filers:

  • GSTR-2B Generation:
    • Taxpayers under the QRMP scheme will receive GSTR-2B only once per quarter, not monthly.
    • Example: For October-December 2024, GSTR-2B will be available only for December 2024.

Rate-wise Invoice Details:

  • GSTR-2B Limitation: Rate-wise details are unavailable in GSTR-2B generated through IMS.
  • Alternative: Taxpayers requiring rate-wise details should refer to GSTR-2A.

Non-Generation of GSTR-2B:

  • Scenarios:
    • QRMP Taxpayers: No GSTR-2B for the first two months of the quarter.
    • Pending GSTR-3B: If a prior period’s GSTR-3B is unfiled, GSTR-2B for the next period won’t be generated.
  • Resolution: File pending GSTR-3B, then manually compute GSTR-2B on the IMS dashboard.

No Relief on GST for Insurance Premiums:

  • The 18% GST on life and health insurance premiums remains unchanged, as the GST Council deferred decisions on rate revisions.

Clarification on Popcorn GST Rates:

  • Salted Popcorn: Attracts 5% GST.
  • Caramel Popcorn: Attracts 18% GST.

Locking of GSTR-3B Figures (January 2025 Onwards):

  • GSTR-3B figures will be locked starting January 2025. Liability adjustments can only be made via GSTR-1A, while ITC modifications will be handled through the IMS Dashboard.
  • Figures Locking: Once filed, GSTR-3B figures will be locked.
  • Adjustments:
    • Liability: Through GSTR-1A.
    • ITC: Via the IMS Dashboard.

Time Limit for e-Invoice Reporting:

  • Effective April 1, 2025:
    • Taxpayers with AATO >= ₹10 crore must report e-invoices to the IRP within 30 days of issuance.
    • Currently applicable to taxpayers with AATO >= ₹100 crore (since September 13, 2023).

GSTN Clarifications and Updates Reference Resources for IMS & GSTR-2B:

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 FAQs on IMS September 22, 2024 FAQs on IMS
4 Advisory on IMS October 14, 2024 Advisory
5 Additional FAQs on IMS October 17, 2024 Additional FAQs
6 IMS Implementation Advisory November 12, 2024 Implementation Advisory
7 Advisory on IMS Supplier View November 13, 2024 Supplier View Advisory

Taxpayers are advised to stay updated with GSTN advisories and ensure compliance with the latest guidelines.

Tags: GST Portal
11 months ago
Rajput Jain & Associates

Rajput Jain & Associates is a Chartered Accountants firm, with it's headquarter situated at New Delhi (the capital of India). The firm has been set up by a group of young, enthusiastic, highly skilled and motivated professionals who have taken experience from top consulting firms and are extensively experienced in their chosen fields has providing a wide array of Accounting, Auditing, Taxation, Assurance and Business advisory services to various clients and their stakeholders. Rajput jain & Associates, a professional firm, offers its clients a full range of services, To serve better and to bring bucket of services under one roof, the firm has merged with it various Chartered Accountancy firms pioneer in diversified fields. We have associates all over India in big cities. All our offices are well equipped with latest technological support with updated reference materials. We have a large team of professionals other than our Core Team members to meet the requirements of our prospective clients including the existing ones. However, considering our commitment towards high quality services to our clients, our team keeps on growing with more and more associates having strong professional background with good exposure in the related areas of responsibility.

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