GSTR-2B to be generated on 29th May 2021, for the month of April 2021

Last Updated On: May 15, 2021, 11:33 p.m.


The Goods and Services Tax Network (GSTN) stated that since the last date of filing Form GSTR-1 for April 2021 has been extended up to May 26, 2021, and IFF up to May 28, 2021, the Form GSTR-2B for April 2021 shall be generated on May 29, 2021.

The GSTR-2B statement features details on the import of goods fetched from the ICEGATE system including details of inward supply of goods from Special Economic Zone units/developers. However, It is not included in the released version of GSTR-2B for the month of July but it will be made available soon.


GSTR-2B is an auto-drafted ITC statement that will be generated for every registered person on the basis of the information furnished by his suppliers in their respective GSTR-1/IFF, GSTR-5 (non-resident taxable person), and GSTR-6 (input service distributor). The statement will indicate the availability of input tax credit to the registered person against each document filed by his suppliers.

GSTR-2B is a static statement and will be made available for each month on the 14thday of the succeeding month. For example, for the month of July 2020, the statement will be generated and made available to the registered person on 14th August 2020.


However, due to the Covid pandemic, the last date of filing Form GSTR-1 for April, 2021 has been extended up to May 26, 2021. The GSTR-2B consists of the Summary statement showing ITC available and non-available for every section, Advisory for every section that clarifies the kind of action that taxpayers must take, Document-wise details such as invoices, credit notes, debit notes, etc. to view and download, Cut-off dates and advisory for generating and using GSTR-2B, and Import of goods and import from SEZ units/developers.



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