Applicability of rule 86B

is rule 86B applicable in GST return for the month of December 2020 also? or applicable from January month's return and onwards?
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Quick Summary
This discussion clarifies the applicability of GST Rule 86B. Based on Notification 94/2020, Rule 86B is confirmed to be applicable from 1st January 2021. Therefore, it affects returns filed from January 2021 onwards, not December 2020.

From Jan 2021
From 1st january 2021
As in notification 94 / 2020 it is said that Rule 86B is applicable from 1st January. So, the same is applicable from Jan month Returns
It's applicable from Jan 2021

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