On the GST Portal, Form GSTR-2B is an auto-drafted ITC statement that will be displayed for every registered person on the basis of the information furnished by his suppliers in their respective GSTR-1, GSTR-5 (non-resident taxable person), and GSTR-6 (input service distributor). It is a static statement and will be made available for each month, on the 12th day of the succeeding month meaning no change will be made thereafter in GSTR-2B, unlike GSTR-2A which was dynamic.
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Source Taxscan
