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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        Draft GSTR 2B for December 2024 will be generated on 16th January 2025 due to extended due dates for filing GSTR-1 and GSTR-3B returns for December 2024 quarter as per Notifications No. 01/2025 and 02/2025 dated 10th January 2025 in accordance with rule 60 of CGST Rules, 2017. Taxpayers can recompute Draft GSTR-2B if any action is taken in IMS after generation.

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