GSTN has issued an Advisory dated May 17, 2021 w.r.t. generation of GSTR-2B for the month of April 2021.
Rule-60(7) of CGST Rules-2017 prescribes for generation of the auto-drafted statement containing the details of input tax credit in FORM GSTR-2B for counter-party recipients. As per Rule-60(8) of CGST Rules-2017, FORM GSTR-2B shall be made available to the recipients after the Due date of filing GSTR-1/IFF by the suppliers.
Notification No. 12/2021-CT and 13/2021-CT, both dated May 01, 2021 extend the Due date of GSTR-1 and IFF for April 2021, to May 26 and 28, 2021 respectively. Consequently, GSTR-2B for April 2021 will be generated after the Due dates, on May 29, 2021.
Taxpayers willing to file FORM GSTR-3B for April 2021 before GSTR-2B generation may do so on a self-assessment basis. Notification No. 13/2021-CT dated 01.05.2021 prescribes a cumulative limit under Rule-36(4) for ITC claimed in periods April & May 2021.