Applicability of rule 86B

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is rule 86B applicable in GST return for the month of December 2020 also? or applicable from January month's return and onwards?
Replies (4)
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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