GSTR 2B for December 2024 will be generated on 16th January 2025!

The GSTR-2B is pivotal in assisting taxpayers with accurately reconciling Input Tax Credit (ITC). GSTN has issued an advisory declaring that Form GSTR 2B for December 2024 and the Quarter: Oct-Dec 2024, will now be generated on January 16, 2025, following the extended due dates for filing GSTR-1 and GSTR-3B returns by two days.

Let’s understand the Details!

Advisory dated 14^th January 2025

Generation Date for Draft GSTR 2B for December 2024

Jan 14th, 2025

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This is to inform you that, in light of the extended due dates for filing GSTR-1 and GSTR-3B returns for December 2024 (Quarter Oct-Dec 2024) as per Notifications No. 01/2025 and 02/2025 dated 10th January 2025, the Draft GSTR-2B for December 2024 (Quarter Oct-Dec 2024) will now be generated on 16th January 2025 under the rule 60 of CGST Rules, 2017.

We would like to remind you that you can recompute your Draft GSTR-2B if any action is taken in IMS after the generation of the same GSTR-2B on or after 16th Jan 2025.

Thanks,
Team GSTN

Key Highlights

Revised Generation Date for GSTR-2B:
Form GSTR-2B for December 2024 and Quarter Oct-Dec, 204 will now be generated on 16th January 2025 instead of the usual date. This extension allows businesses more time to comply with GST requirements.

Reason for Change:
The shift in the GSTR-2B generation date is a result of extended deadlines for filing GSTR-1 (sales return) and GSTR-3B (summary return) for December 2024. These extensions of two days were announced under Notifications No. 01/2025 and 02/2025, issued on 10th January 2025.

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Conclusion

Taxpayers are encouraged to leverage this additional time to thoroughly review their records, ensure compliance with GST requirements, and avoid penalties due to discrepancies. By staying proactive and up-to-date with notifications like 01/2025 and 02/2025, businesses can achieve seamless tax filing while maximizing their ITC claims.

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