{"id":28116,"date":"2024-12-30T20:25:33","date_gmt":"2024-12-30T14:55:33","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=28116"},"modified":"2026-04-19T19:32:14","modified_gmt":"2026-04-19T14:02:14","slug":"gstr-3b-figures-gst-portal-issues-errors-encountered","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/gstr-3b-figures-gst-portal-issues-errors-encountered\/","title":{"rendered":"GSTR-3B figures &#038; GST Portal Issues\/ Errors Encountered"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6a02be0733feb\" 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: #000000;color:#000000\" 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: #000000;color:#000000\" 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-6a02be0733feb\"  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:\/\/carajput.com\/blog\/gstr-3b-figures-gst-portal-issues-errors-encountered\/#GSTR-3B_figures_GST_Portal_Issues_Errors_Encountered\" title=\"GSTR-3B figures &amp; GST Portal Issues\/ Errors Encountered\">GSTR-3B figures &amp; GST Portal Issues\/ Errors Encountered<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/gstr-3b-figures-gst-portal-issues-errors-encountered\/#Duplicate_Invoices_in_GSTR-2B\" title=\"Duplicate Invoices in GSTR-2B:\">Duplicate Invoices in GSTR-2B:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/gstr-3b-figures-gst-portal-issues-errors-encountered\/#QRMP_Advisory_for_Quarterly_Filers\" title=\"QRMP Advisory for Quarterly Filers:\">QRMP Advisory for Quarterly Filers:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/gstr-3b-figures-gst-portal-issues-errors-encountered\/#Rate-wise_Invoice_Details\" title=\"Rate-wise Invoice Details:\">Rate-wise Invoice Details:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/gstr-3b-figures-gst-portal-issues-errors-encountered\/#Non-Generation_of_GSTR-2B\" title=\"Non-Generation of GSTR-2B:\">Non-Generation of GSTR-2B:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/gstr-3b-figures-gst-portal-issues-errors-encountered\/#No_Relief_on_GST_for_Insurance_Premiums\" title=\"No Relief on GST for Insurance Premiums:\">No Relief on GST for Insurance Premiums:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/gstr-3b-figures-gst-portal-issues-errors-encountered\/#Clarification_on_Popcorn_GST_Rates\" title=\"Clarification on Popcorn GST Rates:\">Clarification on Popcorn GST Rates:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/gstr-3b-figures-gst-portal-issues-errors-encountered\/#Locking_of_GSTR-3B_Figures_January_2025_Onwards\" title=\"Locking of GSTR-3B Figures (January 2025 Onwards):\">Locking of GSTR-3B Figures (January 2025 Onwards):<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/gstr-3b-figures-gst-portal-issues-errors-encountered\/#Time_Limit_for_e-Invoice_Reporting\" title=\"Time Limit for e-Invoice Reporting:\">Time Limit for e-Invoice Reporting:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/carajput.com\/blog\/gstr-3b-figures-gst-portal-issues-errors-encountered\/#GSTN_Clarifications_and_Updates_Reference_Resources_for_IMS_GSTR-2B\" title=\"GSTN Clarifications and Updates Reference Resources for IMS &amp; GSTR-2B:\">GSTN Clarifications and Updates Reference Resources for IMS &amp; GSTR-2B:<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-28117\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/12\/photo_2024-12-30_19-43-14.jpg\" alt=\"GSTR-3B figures &amp; GST Portal Issues\/ Errors Encountered\" width=\"722\" height=\"1462\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/12\/photo_2024-12-30_19-43-14.jpg 632w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/12\/photo_2024-12-30_19-43-14-148x300.jpg 148w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/12\/photo_2024-12-30_19-43-14-506x1024.jpg 506w\" sizes=\"(max-width: 722px) 100vw, 722px\" \/><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"GSTR-3B_figures_GST_Portal_Issues_Errors_Encountered\"><\/span><span style=\"color: #000080;\">GSTR-3B figures &amp; GST Portal Issues\/ Errors Encountered<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Duplicate_Invoices_in_GSTR-2B\"><\/span><span style=\"color: #000080;\"><strong>Duplicate Invoices in GSTR-2B<\/strong>:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>Issue<\/strong>: Duplicate invoices appeared in GSTR-2B for September and October 2024 due to a technical glitch in the Invoice Matching System.<\/li>\n<li><strong>Resolution<\/strong>:\n<ul>\n<li>GSTN has rectified the issue.<\/li>\n<li>Taxpayers are advised <strong>not to claim ITC<\/strong> on duplicate entries.<\/li>\n<li>For further assistance, raise a ticket via the GST self-service portal: <a href=\"https:\/\/selfservice.gstsystem.in\" target=\"_new\" rel=\"noopener\">selfservice.gstsystem.in<\/a>, and share the ticket number via Direct Message to GSTN.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"QRMP_Advisory_for_Quarterly_Filers\"><\/span><span style=\"color: #000080;\"><strong>QRMP Advisory for Quarterly Filers<\/strong>:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>GSTR-2B Generation<\/strong>:\n<ul>\n<li>Taxpayers under the QRMP scheme will receive <strong>GSTR-2B only once per quarter<\/strong>, not monthly.<\/li>\n<li>Example: For October-December 2024, GSTR-2B will be available only for December 2024.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Rate-wise_Invoice_Details\"><\/span><span style=\"color: #000080;\"><strong>Rate-wise Invoice Details<\/strong>:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>GSTR-2B Limitation<\/strong>: Rate-wise details are unavailable in GSTR-2B generated through IMS.<\/li>\n<li><strong>Alternative<\/strong>: Taxpayers requiring rate-wise details should refer to <strong>GSTR-2A<\/strong>.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Non-Generation_of_GSTR-2B\"><\/span><span style=\"color: #000080;\"><strong>Non-Generation of GSTR-2B<\/strong>:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>Scenarios<\/strong>:\n<ul>\n<li><strong>QRMP Taxpayers<\/strong>: No GSTR-2B for the first two months of the quarter.<\/li>\n<li><strong>Pending GSTR-3B<\/strong>: If a prior period&#8217;s GSTR-3B is unfiled, GSTR-2B for the next period won\u2019t be generated.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Resolution<\/strong>: File pending GSTR-3B, then manually compute GSTR-2B on the IMS dashboard.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"No_Relief_on_GST_for_Insurance_Premiums\"><\/span><span style=\"color: #000080;\"><strong>No Relief on GST for Insurance Premiums<\/strong>:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>The <strong>18% GST<\/strong> on life and health insurance premiums remains unchanged, as the GST Council deferred decisions on rate revisions.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Clarification_on_Popcorn_GST_Rates\"><\/span><span style=\"color: #000080;\"><strong>Clarification on Popcorn GST Rates<\/strong>:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>Salted Popcorn<\/strong>: Attracts <strong>5% GST<\/strong>.<\/li>\n<li><strong>Caramel Popcorn<\/strong>: Attracts <strong>18% GST<\/strong>.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Locking_of_GSTR-3B_Figures_January_2025_Onwards\"><\/span><span style=\"color: #000080;\"><strong>Locking of GSTR-3B Figures (January 2025 Onwards)<\/strong>:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-28119\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/12\/photo_2024-12-30_20-05-53.jpg\" alt=\"\" width=\"744\" height=\"1280\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/12\/photo_2024-12-30_20-05-53.jpg 744w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/12\/photo_2024-12-30_20-05-53-174x300.jpg 174w, https:\/\/carajput.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>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.<\/li>\n<li><strong>Figures Locking<\/strong>: Once filed, GSTR-3B figures will be locked.<\/li>\n<li><strong>Adjustments<\/strong>:\n<ul>\n<li><strong>Liability<\/strong>: Through <strong>GSTR-1A<\/strong>.<\/li>\n<li><strong>ITC<\/strong>: Via the <strong>IMS Dashboard<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Time_Limit_for_e-Invoice_Reporting\"><\/span><span style=\"color: #000080;\"><strong>Time Limit for e-Invoice Reporting<\/strong>:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-28118\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/12\/photo_2024-12-30_19-59-35.jpg\" alt=\"GSTN clarification \" width=\"1220\" height=\"634\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/12\/photo_2024-12-30_19-59-35.jpg 1220w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/12\/photo_2024-12-30_19-59-35-300x156.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/12\/photo_2024-12-30_19-59-35-1024x532.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/12\/photo_2024-12-30_19-59-35-768x399.jpg 768w, https:\/\/carajput.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>Effective April 1, 2025:\n<ul>\n<li>Taxpayers with AATO &gt;= \u20b910 crore must report e-invoices to the IRP within 30 days of issuance.<\/li>\n<li>Currently applicable to taxpayers with AATO &gt;= \u20b9100 crore (since September 13, 2023).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"GSTN_Clarifications_and_Updates_Reference_Resources_for_IMS_GSTR-2B\"><\/span><span style=\"color: #000080;\">GSTN Clarifications and Updates Reference Resources for IMS &amp; GSTR-2B:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table style=\"height: 259px;\" width=\"812\">\n<thead>\n<tr>\n<th>S. No.<\/th>\n<th>Particular<\/th>\n<th>Date of Issue<\/th>\n<th>Link<\/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=\"#\" 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=\"#\" rel=\"noopener\">Draft Manual<\/a><\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>FAQs on IMS<\/td>\n<td>September 22, 2024<\/td>\n<td><a href=\"#\" rel=\"noopener\">FAQs on IMS<\/a><\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td>Advisory on IMS<\/td>\n<td>October 14, 2024<\/td>\n<td><a href=\"#\" rel=\"noopener\">Advisory<\/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=\"#\" rel=\"noopener\">Additional FAQs<\/a><\/td>\n<\/tr>\n<tr>\n<td>6<\/td>\n<td>IMS Implementation Advisory<\/td>\n<td>November 12, 2024<\/td>\n<td><a href=\"#\" rel=\"noopener\">Implementation Advisory<\/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=\"#\" rel=\"noopener\">Supplier View Advisory<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Taxpayers are advised to stay updated with GSTN advisories and ensure compliance with the latest guidelines.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GSTR-3B figures &amp; 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 &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10009],"tags":[10331],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/28116"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=28116"}],"version-history":[{"count":4,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/28116\/revisions"}],"predecessor-version":[{"id":28121,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/28116\/revisions\/28121"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=28116"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=28116"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=28116"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}