2B implementation data

GSTR-2B is implemented

1. GSTR-2B is an auto-drafted ITC statement which will be generated for every recipient on the basis of the information furnished by their suppliers in their respective GSTR-1, GSTR 5 and GSTR 6. The statement will clearly show input tax credit available and not available for every document filed by any supplier for a recipient. 
2. It is a static statement and will be made available once a month on the 12th of the month succeeding the month for which the statement is being generated. For example, for the month of July 2020, the statement will be pre-generated on 12th August 2020. This means the data will be considered until the 11th of the next month always. Form GSTR-2B will not be updated for older months. It will be generated henceforth only.