Late filing of GSTR1/IFF and effect in 2B

This query is : Resolved 
Quick Summary
If a vendor files their GSTR1 or IFF after the due date, the transactions will appear in the following month's GSTR 2B, not the original month's. This is because the GSTR 2B for the original month is typically frozen shortly after the due date. Suppliers can still claim ITC on a self-assessment basis.

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(Querist)
19 July 2021 Dear Experts,

If any vendor has filed GSTR1/IFF after due date , For Eg : June month GSTR1 due date was 11th July and vendor has filed it on 17th July , then in this case june transactions will be reflected in July GSTR 2B or June GSTR 2B? since June 2B is already created.

Regards,
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CS Advocate Abhishek Goyal

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CS Advocate Abhishek Goyal (Expert)
19 July 2021 It is obvious that it will show in 2b of next month as 2B of june is freezed on 13th itself.
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CA Rashmi Gandhi

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CA Rashmi Gandhi (Expert)
20 July 2021 GSTR-1 if filed after due date, then transaction will be reflected in next month GSTR-2B.
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Aashok Kumar Sharmapro badge online

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Aashok Kumar Sharmapro badge online (Expert)
26 September 2021 The supplier can take ITC credit on self assessement basis.
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