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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GSTR-2B generation limited where QRMP enrolment or pending GSTR-3B; file returns via IMS dashboard to enable generation.</h1> GSTR-2B will not be generated by the Invoice Management System in two situations: taxpayers under the QRMP scheme are not issued GSTR-2B for the first two months of a quarter, and taxpayers who have not filed the immediately preceding period's GSTR-3B will not receive GSTR-2B until they file that pending GSTR-3B and use the IMS 'Compute GSTR-2B' function.

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