GSTN has clarified that GSTR 2B for the month of April 2021 will be Generated by 29.04.2021 in view of extension of due date of filing of GSTR-1 to 26.4.2021. However, registered persons intending to file the monthly returns before the due date may do so on self assessment basis as Rule 36(4) has also been made applicable on cumulative basis for the months of April and May 2021.
Categories