Input tax credit: GSTR-2B statement delayed by 2 days, use recompute option

The GSTR-2B statement will now be generated two days later on Thursday, January 16, from the originally scheduled date of January 14, for the December 2024 tax period. The draft GSTR-2B form will be automatically generated on January 16, 2025. "The Draft GSTR-2B for the month of December 2024 will now be generated on 16th January 2025 in accordance with the rule 60 of CGST Rules, 2017," the GSTN wrote in an advisory published in its website on Tuesday, January 14, 2025. GSTR-2B is an auto-populated statement which is generated based on outward supply details uploaded by suppliers in their GSTR-1 and is an important document which allows buyers to claim Input Tax Credit.