The due dates for filing GSTR-1 and GSTR-3B returns for December 2024 (Quarter Oct-Dec 2024) have been extended as per Notifications No. 01/2025 and 02/2025 dated 10th January 2025. Consequently, the Draft GSTR-2B for December 2024 will be generated on 16th January 2025 under Rule 60 of the CGST Rules, 2017. Businesses can recompute their Draft GSTR-2B if any actions are taken in IMS after its generation on or after this date.

 

Notification Reference: GSTN
14/01/2025

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