Goods and Services Tax – GST Dated:- 17-5-2021 – News – Rule-60(7) of CGST Rules-2017 prescribes for generation of auto-drafted statement containing the details of input tax credit in FORM GSTR-2B for counter-party recipients. As per Rule-60(8) of CGST Rules-2017 , FORM GSTR-2B shall be made available to the recipients after the Due date of filing GSTR-1 /IFF by the suppliers. Notification No. 12/2021-CT and 13/2021-CT, both dated 1st May 2021 extend the Due date of GSTR-1 a
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