The GSTN has issued an update dated 14.01.2025, regarding Extension of Due Dates and Draft GSTR-2B Generation for December 2024. The GSTN has informed that GSTR-2B for December 2024 tax period will be generated after 2 days from the originally scheduled day of January 14, since the deadline for filing GSTR-1 was extended by 2 days. GSTN informed that GSTR-2B will now be generated on January 16, 2025 for the December 2024 tax period.

GSTR-2B, an auto-populated statement, is generated based on the outward supply details uploaded by suppliers in their GSTR-1.

The Update provides as under:

GSTN said the draft GSTR-2B form will be automatically generated on January 16, 2025. However, if the supplier makes any changes through the invoice management system (IMS) after the buyer has generated his GSTR-2B then the buyer needs to use the ‘recompute’ option to generate the updated GSTR-2B.

Extended Due Dates for GSTR-1 and GSTR-3B

As per Notifications No. 01/2025 and 02/2025 dated 10th January 2025, the due dates for filing GSTR-1 and GSTR-3B returns for the period of December 2024 (Quarter Oct-Dec 2024) have been extended.

Recomputation of Draft GSTR-2B

• If any actions or modifications are made in Invoice Matching System (IMS) after the initial generation of GSTR-2B on 16th January 2025, taxpayers will have the option to recompute their Draft GSTR-2B.
• This allows for accurate reconciliation of data and adjustments if required.