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.