Why is GSTR-2B Not Generated in GST Portal? Troubleshooting & Download Guide

Lately, most taxpayers have found themselves having an issue where their GSTR-2B isn't showing up on the GST portal. Leaving them scraping their heads for answers.

Background to GSTR-2B Access in November 2024

The Invoice Management System (IMS) was launched in October 2024. To ensure that the businesses claim the correct ITC, GSTR-2B is automatically generated depending on the actions taken by the recipient on the supplier's uploaded invoices. This process was expected to become smoother. The hope was to make the system more accessible and convenient for buyers and suppliers to match their invoices. However, as with any new system, this has yet to be smooth sailing. And in some instances, GSTR-2B was not showing up, which added to the confusion.

Issue of GSTR-2B Duplicate in GST

A major issue causing a lot of trouble is the duplication of invoices in the GSTR-2B. Many businesses noticed that their invoices were listed more than once, which messed up their eligible ITC. This, of course, raised concerns about whether they were claiming the credit correctly or risking penalties. It's not a small issue—businesses had to put in extra hours trying to sort this out.

Clarification Given by the GSTN

To fix and clean the mess, the Goods and Services Tax Network (GSTN) stepped in with a clarification. GSTN admitted a persistent technical glitch, mainly in the IMS, causing the duplicate invoices. The problem arose when the system processed the supplier data from the GSTR-1 forms.

The good news is that GSTN has now fixed the issue and updated the system to prevent it from happening again. For those still facing issues, GSTN has advised manually checking the GSTR-2B and removing any duplicate invoices before claiming ITC. They also urged taxpayers to stay on top of any further updates from their side.

Also, they have issued the advisory dated 16th November 2024, where they have informed taxpayers that the system will not generate the GSTR-2B for October in the following cases:

1. Taxpayers who have opted for the QRMP scheme, i.e., quarterly return filing, GSTR-2B, will be generated for the month ending the quarter. For example, for the quarter of Oct-Dec 2024, the quarterly taxpayer will get GSTR-2B for the December period only and not for October & November. 
2. GSTR-2B for the current period will be generated on demand only when the taxpayers duly file all the pending GSTR-3B for previous months. For example, if the taxpayer has not filed GSTR-3B for September, their GSTR-2B for October will not be generated. Once taxpayers file their GSTR-3B for September, they can generate their GSTR-2B for October by clicking the "Compute GSTR-2B (OCT 2024)" button on the IMS dashboard.

Also Read: How to download GSTR-2B on the GST portal?