GST UPDATEZ ON 15-01-2025 by R.SRIVATSAN, IRS, NACIN, CHENNAI
In light of the extended due dates for filing GSTR-1 and GSTR-3B returns for the month of December 2024 (Quarter Oct-Dec 2024) as per Notifications No. 01/2025 and 02/2025 dated 10th January 2025, the Draft GSTR-2B for the month of December 2024 (Quarter Oct-Dec 2024) will now be generated on 16th January 2025 in accordance with the rule 60 of CGST Rules, 2017.
An advisory has been issued by GSTN in this regard.
Every Taxable person can recompute their Draft GSTR-2B if any action like “Accept”, “Reject” or “Keep Pending” is taken in IMS after the generation of the same GSTR-2B on or after 16th Jan 2025.
Generally Draft GSTR-2B for a tax period is generated on 14th of the month/quarter succeeding the tax period.
GSTN Advisory – Generation Date for Draft GSTR 2B for December 2024
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