Generation Date for Draft GSTR-2B for December 2024
Jan 14th, 2025
Overview
The GST Network (GSTN) has issued an important update regarding the generation of the Draft GSTR-2B for the month of December 2024. This article provides detailed information to help taxpayers stay informed about the extended due dates and the process for recomputing the Draft GSTR-2B.
Key Information
1. Extended Due Dates for December 2024 Returns
The due dates for filing GSTR-1 and GSTR-3B returns for December 2024 (Quarter Oct-Dec 2024) have been extended.
These extensions are in accordance with Notifications No. 01/2025 and 02/2025, issued on 10th January 2025.
2. Generation Date for Draft GSTR-2B
The Draft GSTR-2B for December 2024 (Quarter Oct-Dec 2024) will now be generated on 16th January 2025.
This update aligns with Rule 60 of the CGST Rules, 2017.
3. Recomputing Draft GSTR-2B
Taxpayers can recompute their Draft GSTR-2B if any actions are taken in the Input Management System (IMS) after the initial generation of the GSTR-2B on or after 16th January 2025.
Important Reminder
Taxpayers are advised to ensure that all necessary actions in IMS are completed promptly to avoid discrepancies in their GSTR-2B. For further assistance or updates, visit the GST portal or reach out to the support team.
