Form GSTR 1 & GSTR-1A- Monthly Statement of Outward Supplies | FAQs

Form GSTR-1 is a crucial monthly or quarterly statement of outward supplies that registered taxpayers must file electronically on the GST Portal. It includes detailed information on outward supplies of goods and services to registered persons, inter-state supplies, credit/debit notes, exports, advances, and amendments. Taxpayers can choose quarterly filing if their turnover is up to ₹5 crore. Even with no business activity, filing a nil return is mandatory. GSTR-1 can be prepared online, using the Returns Offline Tool, or through third-party applications. Taxpayers not required to file GSTR-1 include those under the Composition Scheme, non-resident foreign taxpayers, OIDAR service providers, ISDs, TDS deductors, and e-commerce operators. The filing deadline is the 11th of the following month for monthly filers and the 13th after the quarter ends for quarterly filers. Digital signatures are mandatory for certain entities. GSTR-1A allows taxpayers to correct mismatches in their GSTR-1 data as reported by recipients, ensuring accuracy and compliance. For amendments, taxpayers must adhere to specific deadlines, and changes can be made until submission. Properly filed, GSTR-1 ensures the integrity of the taxpayer’s data and seamless compliance with GST regulations. Also Read: Manual | Form GSTR-1 Creation & Submission of Outward Supplies Return

FAQs > Form GSTR-1

1. What is Form GSTR-1? Who is required to file Form GSTR-1?

Form GSTR-1 is a monthly/quarterly Statement of Outward Supplies to be furnished by all normal and casual registered taxpayers making outward supplies of goods and services or both and contains details of outward supplies of goods and services.

Every registered taxable person, other than an input service distributor/ composition taxpayer/ persons liable to deduct tax u/s 51 / persons liable to collect tax u/s 52 is required to file Form GSTR-1, the details of outward supplies of goods and/or services during a tax period, electronically on the GST Portal.

2. When can I Opt-in for Quarterly Return option for filing of Form GSTR-1 return?

You can opt for Quarterly filing of Form GSTR-1 under following condition:

• If your turnover during the preceding financial year was up to Rs. 5 Crore or
• If you are registered during the current financial year and expect your aggregate turnover  to be up to Rs. 5 Crores

Note: In case you have chosen Opt-in for Quarterly Return option, you need to file both Form GSTR-1 and Form GSTR-3B quarterly only.

3. I have already opted for Quarterly filing of Form GSTR-1 return. Can I change my preference now?

Facility to change frequency is available if you have not filed any return during the financial year according to the original frequency.

4. Is Form GSTR-1 filing mandatory?

Form GSTR-1 needs to be filed even if there is no business activity (Nil Return) in the tax period.

5. What are the available modes of preparing Form GSTR-1?

Form GSTR-1 can be prepared using the following modes through:

1. Online entry on the GST Portal.

2. Uploading of invoice and other Form GSTR-1 data using Returns Offline Tool.

3. Using third party application of Application Software Provider (ASPs) through GST Suvidha Providers (GSPs).

6. What details have to be furnished in Form GSTR-1?

The following details of a tax period have to be furnished in Form GSTR-1:

a. Invoice level details of supplies to registered persons including those having UIN;

b. Invoice level details of Inter- State supplies of invoice value greater than Rs. 2,50,000 to unregistered persons (consumers);

c. Details of Credit/Debit Notes issued by the supplier against invoices;

d. Details of export of goods and services including deemed exports (SEZ);

e. Summarised state level details of supplies to unregistered persons (consumers);

f. Summary Details of Advances received in relation to future supply and their adjustment;

g. Details of any amendments effected to the reported information for either of the above categories;

h. Nil- rated, exempted, and non-GST supplies; and

i. HSN/SAC wise summary of outward supplies.

7. Which type of registered taxpayers are not required to file the Form GSTR-1?

The following taxpayers are not required to file Form GSTR-1:

• Taxpayers under the Composition Scheme
• Non-resident foreign tax payers
• Online information database and access retrieval service provider
• Input Service Distributors (ISD)
• Tax Deducted at Source (TDS) (deductors); and
• E-commerce operators collecting TCS

8. What are the pre-requisites for filing Form GSTR-1?

Pre-requisites for filing Form GSTR-1 are:

a. The taxpayer should be a registered taxpayer and should have an active GSTIN during the tax period for which Form GSTR-1 has to be furnished;

b. The taxpayer should have valid login credentials (i.e., User ID and password) to login into GST Portal;

c. The taxpayer should have an active and non-expired/ revoked digital signature (DSC), in case the digital signature is mandatory;

d. In case taxpayer wants to use EVC, they must have access to the registered mobile number of the Primary Authorized Signatory

9. For which class of taxpayers is DSC mandatory for filing returns?

DSC is mandatory in case of all Public & Private Limited Companies, Limited Liability Partnerships (LLPs), and Foreign Limited Liability Partnerships (FLLPs).

10. By when do I need to file the Form GSTR-1 for a given tax period? OR What is the due date for filing the Form GSTR-1?

The due date to file Form GSTR-1 for a given tax period is 11th day of the succeeding month in case of taxpayers filing it monthly and 13th day of month succeeding the end of every quarter in case of taxpayers filing quarterly or such other dates as may be extended by Government through notification.

For example, Form GSTR-1 for the calendar month of January, 2021 needs to be filed by 11th February, 2021. Form GSTR-1 for the quarter of January to March, 2021, needs to be filed by 13th April, 2021.

11. What is the cut-off date to amend details in the invoices for the previous financial year?

The cut-off date to amend details in the invoices for the previous financial year is 30th November of the following financial year. In Form GSTR-1, rectification of error or omission in respect of invoices of the previous financial year will not be allowed after 30th November of the following financial year.

For example, for FY 2022-23, cut-off date for amendment or for adding any missed invoice of FY 2022-23 is 30-Nov-2023.

12. How should the value of turnover to be in entered in the mandatory field on the landing page of Form GSTR-1?

The turnover value in Table 3 of Form GSTR-1 has to be entered manually for the first year as the information is not available with the GST system. From the second year of implementation of GST, the system will auto-calculate the turnover based on all the annual returns filed for all the GSTINs associated with a given PAN (PAN-based turnover). However, the turnover value will be editable and you will have the option to amend it.

13. What does the ‘Total Invoice Value’ column indicate in Form GSTR-1?

The ‘Total Invoice Value’ column in Form GSTR-1 is for the invoice value inclusive of taxes.

14. Will there be any validation on relationship between Invoice value and Taxable Value?

Taxable value is the value as per the provisions of GST law. There will be no validation that the invoice value is equivalent to taxable value plus the tax amount.

15. Can I enter details of Goods and Services in the same invoice?

Yes, you can enter details of Goods and Services in the same invoices.

16. What are B2B Supplies?

B2B supply refers to supply transactions between registered taxable entities/persons (Business-to-Business supplies).

17. What is meant by B2C Supplies?

B2C supply refers to supply transactions between a Registered Supplier and an Unregistered Buyer (Business-to-Consumer).

18. When are Debit Notes to be reported in the return?

Debit Notes are to be reported in the return of the month in which they are issued by the supplier.

19. When are Credit Notes to be reported in the return?

Credit Notes are to be reported in the return of the month in which they are issued but not later than the return of the September month following the end of the financial year in which such supply was made, or the date of furnishing of the relevant annual return, whichever is earlier.

20. Does a tax payer need to report the credit notes and debit notes of supplies to consumer separately?

No. These can be reported in Form GSTR 1 in a consolidated manner, net off of the values of credit and debit notes issued.

21. In case of Receipt of advance by the Supplier from a Receiver, is the supplier liable to pay tax on such an advance amount?

Yes, supplier is liable to pay tax on advances received from receivers for the supply of services and report the consolidated advance received details in a month in which payment is received. The amount of advances to be reported in Form GSTR-1 is net off the amount for which invoices have already been issued and the value reported in the same return in other sections.

22. How is the tax paid on advance payments adjusted against the invoice(s) issued in the subsequent tax period(s)?

The taxpayer has to declare the advance that has to be adjusted in the tax period in which advance is received. Subsequently when invoice is issued, then taxpayer can

adjust the tax liability of the invoice issued of that tax period, in the Form GSTR-1 of that period. This can be shown in the advance adjustment table of Form GSTR-1.

23. How is Export treated under the GST regime?

Exports are generally treated as Zero-rated Inter-State Supplies. In case of exports, the taxpayer has the option to export without payment of any integrated tax and claim refund of ITC (against the exports made) or the taxpayer may pay IGST and claim refund of the IGST amount paid (post affecting the exports).

24. Is shipping bill number mandatory while declaring export invoices in Form GSTR-1?

No, a taxpayer can furnish details of the export invoices in Form GSTR-1 and file the return without mentioning the shipping bill number and date, if the shipping bill details are not readily available with him.

25. How can shipping bill number be furnished after the filing of Form GSTR-1?

If the shipping bill details are received by the taxpayer after the filing of the Form GSTR-1, he needs to declare it in the Form GSTR-1 of the month in which he receives it through the amendment section of Form GSTR-1.

26. How do I report supplies to SEZ units or SEZ developers in Form GSTR-1?

As the SEZ unit or SEZ developer are registered and have GSTIN, the invoice details of supplies to them need to be reported in the section of supplies to registered taxpayers (B2B invoice details) with appropriate SEZ flag.

27. Is it required to submit the details of supplies effected through E-Commerce?

Yes. The return provides for the declaration of the details of all taxable Supplies effected through E-Commerce along with the GSTIN of the e-commerce portal in

Form GSTR-1. However, this would be implemented once the relevant provisions of GST law are notified.

28. How should exempt supplies through E-Commerce operator be reported in Form GSTR-1?

It should be reported in a consolidated manner in the nil rated and exempt supply section of the Form GSTR-1.

29. Until when can changes be made to the uploaded invoice details?

Taxpayers can modify/delete invoices any number of times till they submit the Form GSTR-1 of that particular tax period. The uploaded invoice details are in a draft version, and can be changed irrespective of due date until the Form GSTR-1 is submitted.

30. Can there be duplicate invoice series in a particular financial year for a particular GSTIN?

For a particular GSTIN, there cannot be duplicate invoice series in a particular financial year. The GST system will not accept duplicate supply invoices in a return and will provide error on validation.

31. Can a registered taxpayer have multiple series of tax invoices?

Yes, a tax payer can have multiple series of tax invoices in a financial year. There is no limit on the number of series of tax invoices that one can have in a financial year.

32. Is there any specified format for invoice number under GST laws?

Yes, the invoice number has to be of maximum length of 16 characters and the allowable characters are alphanumeric and special characters of dash and slash.

33. How HSN wise summary is reported in Form GSTR-1?

From May’21 onwards, HSN-wise summary of outward supplies is furnished along with rate and quantitative details.

Before May’21 onwards, HSN-wise summary of outward supplies is furnished with quantitative details.

34. What is the cut-off date for entry of invoices in Form GSTR-1 in case a normal taxpayer opts for composition scheme?

In cases where a taxpayer opts for composition scheme, Form GSTR-1 will be available for filing only for the period during which the taxpayer was registered as normal taxpayer. The taxpayer would be able to file Form GSTR-1 for the said period, even if filed with delay, for the period prior to opting to composition scheme.

35. What is the due date for the payment of monthly tax liabilities for normal taxpayers?

A normal taxpayer is required to discharge their return related liability at the time of filing of GSTR-3B. The due date for filing GSTR-3B is 20th of the succeeding month.

36. From where can I file the Form GSTR-1 and what are the steps involved?

For a detailed description along with screenshots for filing Form GSTR-1, please refer to the User Manual available at help section of the GST Portal.

37. Does a taxpayer need to electronically sign Form GSTR-1 after successful submission of Form GSTR-1?

Yes, a tax payer needs to electronically sign the Form GSTR-1 after successfully submitting it, otherwise Form GSTR-1 will be considered as not-filed. The successful submission freezes the Form GSTR-1 and no changes can be made by taxpayer thereafter.

38. What are communications received after successful filing of Form GSTR-1?

a. Application Reference Number (ARN) gets generated on successful filing of Form GSTR-1.

b. An SMS and email is also sent to the taxpayer on the Mobile Number and E mail ID of his primary authorised signatory.

39. What are the different ways in which Form GSTR-1 can be electronically signed?

Taxpayers can electronically sign their returns using a DSC (mandatory for all types of companies and LLPs) or verify through EVC (Electronic Verification Code sent to the registered mobile number of the authorized signatory).

40. What precautions need to be taken while applying Digital Signature Certificate (DSC)?

1. The GST Portal accepts PAN based DSC’s only.

2. The DSC must not be expired

3. The DSC must be registered on the GST Portal

4. EM Signer version 2.6 must be installed on the computer

5. The DSC Dongle must be connected to the computer

41. Will a taxpayer receive notice if he does not file Form GSTR-1 by due date?

Yes, he will receive a system generated return defaulter notice in format 3A if he fails to file Form GSTR-1 by due date.

42. Does a taxpayer need to check the validity of the registration of the recipients furnished in Form GSTR-1?

Yes, the taxpayer should check the validity of the recipients GSTIN and upload the invoice details only if the recipient was active on the date of issue of invoice, otherwise the system will throw a validation error and will not accept invoice details pertaining to that GSTIN.

43. Up to how many decimal digits do different values need to be declared in Form GSTR-1?

All values like invoice value, taxable value and tax amounts are to be declared up to 2 decimal digits.

44. A taxpayer cannot file Form GSTR-1 before the end of the current tax period. Is there any exception to this rule?

A taxpayer cannot file Form GSTR-1 before the end of the current tax period. However, following are the exceptions to this rule:

a. Casual Taxpayers after the closure of their business can file Form GSTR-1 before the end of the current tax period

b. A taxpayer who has applied for cancellation of registration will be allowed to file Form GSTR-1 after confirmation of receipt of the application before the end of the current tax period

45. I am unable to view the invoices, I have uploaded. What should I do?

Scroll down to the bottom of the Form GSTR-1 – Details of outward supplies of goods or services page and click the GENERATE GSTR1 SUMMARY button. This will include the auto drafted details pending for action from recipients. Also the invoices you have added will start reflecting in the relevant section of the Form GSTR-1.

In case you want to see the summary instantly, after you have added the invoices, you can also generate the summary by clicking the GENERATE GSTR1 SUMMARY button. However, summary can be generated only at interval of 10 minutes. In case you attempt to generate summary again (within 10 minutes of earlier generated summary), you may get an error message on top of the page.

The summary is generated by the GST Portal automatically at an interval of every <30 minutes>.

You can also check if any error file has been generated on upload of JSON generated from Offline Tool. If any error file is generated, you can download the error report and rectify the issues using the Offline Tool.

46. The invoice count on the tile summary is different from the number of invoices I had entered/ uploaded. Why?

The invoice count on the tile summary gets updated only after you click the GENERATE GSTR1 SUMMARY button. You can click the GENERATE GSTR1 SUMMARY button to refresh the tile summary.

However, summary can be generated only at interval of 10 minutes. In case you attempt to generate summary again (within 10 minutes of earlier generated summary), you may get an error message on top of the page.

The summary is generated by the GST Portal automatically at an interval of every <30 minutes>.

You can also check if any error file has been generated on upload of JSON generated from Offline Tool. If any error file is generated, you can download the error report and rectify the issues using the Offline Tool.

47. How can I delete or modify the invoices which have been earlier successfully uploaded?

You can click the EDIT/ DELETE button to modify or delete the invoices which have been earlier successfully uploaded. The uploaded invoice details are in a draft version, and can be changed until Form GSTR-1 is submitted.

48. After successfully submitting my Form GSTR-1, I am getting system error when I am affixing my DSC. What should I do?

In case of DSC related issues, click here to know more.

49. How can I file Nil Form GSTR-1?

You can file nil Form GSTR-1 by first Generating Summary and then submitting the return without entering any data and signing with applicable signature.

50. I have not filed Form GSTR-1 of the previous month, can I file GSTR-1 for the current month?

No, according to section 37(4) of the CGST Act, a taxpayer is not allowed to file GSTR-1 if previous GSTR-1 is not filed. Moreover, according to section 39(10) of the CGST Act, a taxpayer is not allowed to file GSTR-3B if GSTR-1 for the same tax period is not filed.

FAQs > Form GSTR-1 Delinking of Debit and Credit Note

1. Whether taxpayer is required to link the credit or debit note to original invoice?

No, taxpayers can directly report credit or debit notes without linking it to any original invoice.

Before delinking of credit or debit note to original invoice: When the taxpayer issued one credit or debit note, for more than one invoice, then they were not able to enter all these original invoices details in Form GSTR-1. Hence, reporting of the same was not possible.

After delinking of credit or debit note to original invoice: Taxpayers can report single credit or debit note, issued against multiple original invoices in Form GSTR-1, in one go.

2. When will the Intra-State supplies attracting IGST will be enabled for taxpayers in Form GSTR-1?

Intra-State supplies attracting IGST will be enabled only when the supply attract reverse charge is selected by the taxpayer.

3. When will all the note supply type checkboxes will be disabled for a taxpayer in Form GSTR-1?

If the recipient GSTIN is ISD GSTIN, then all the note supply type checkboxes will be disabled.

4. Which GSTINs are allowed as recipient in Form GSTR-1, when taxpayer select note supply type as Deemed Exports?

If the taxpayer selects note supply type as Deemed Exports, then only Normal taxpayer (other than SEZ unit or developer) and Casual taxpayer GSTINs are allowed as recipient.

5. I have generated the JSON file from old excel utility before delinking, but has not uploaded it on the GST Portal. Can I upload the same now (i.e. after delinking of Debit and Credit Note)?

No, you cannot upload the JSON file generated before delinking of Debit and Credit Note. You need to update the details manually, in new offline excel utility again and then generate the JSON file to upload it into the GST portal.

Note: You need to download latest Returns Offline Tool from the Downloads section of GST Portal. Click here to more about it.

6. I have submitted and filed Form GSTR-1 before delinking. Should I file Form GSTR-1 again after delinking?

If you have already filed Form GSTR-1 before delinking, you are not required to file Form GSTR-1 again, for that period, after delinking.

Note: Taxpayers who have submitted, but not filed, Form GSTR-1 will need to file Form GSTR-1.

Auto-population of e-invoice Details in Form GSTR-1, for taxpayers generating e-invoice

1. In which tables of Form GSTR-1 are the details auto-populated from E-invoices?

The data gets auto-populated from E-invoices in the following tables of Form GSTR-1:

a. 4A, 4B, 4C, 6B, 6C – B2B Invoices

b. 6A – Export Invoices

c. 9B – Credit/Debit notes (Registered) – CDNR

d. 9B – Credit/Debit notes (Unregistered) – CDNUR

2. Is there a separate link/ tile to view Form GSTR-1 with only the auto populated E-invoice details?

No, there is no separate link/ tile to view Form GSTR-1 only with auto-populated E-invoice details. The details get updated in the existing tile itself. (Perform the same steps to access the Form GSTR-1, Services > Returns > Returns Dashboard option).

3. From where does the data gets auto-populated in Form GSTR-1?

After generating invoices, the taxpayers will upload the invoice details on Invoice Registration Portal (IRP), which in turn will generate a unique invoice reference number (IRN), a QR code and digitally sign it. The GST Portal will get these E-invoice details from IRP and update it in the taxpayer’s Form GSTR-1.

The data gets auto-populated from E-invoices in the following tables of Form GSTR-1:

a. 4A, 4B, 4C, 6B, 6C – B2B Invoices,

b. 6A – Export Invoices, and

c. 9B – Credit/Debit notes (Registered) – CDNR

d. 9B – Credit/Debit notes (Unregistered) – CDNUR

Editing E-invoice Details

1. Can I edit the details that get auto-populated from E-invoice in Form GSTR-1?

Yes, you can edit the auto-populated E-invoice details in Form GSTR-1.

2. How can I edit the auto-populated E-invoice details in Form GSTR-1?

To edit an E-invoice detail auto-populated in Form GSTR-1, access the invoice (Dashboard > Returns > Form GSTR-1/ IFF: B2B (or the invoice you wish to edit), and then click the Edit icon available under the Actions column. Click the SAVE button after making the changes in the invoice. Once, the changes are made in invoice, the Source, IRN, and IRN Date fields will become blank.

3. Is there any additional field/ column that gets displayed for E-invoices auto-populated in Form GSTR-1?

Yes, in case the E-invoice details are auto-populated in Form GSTR-1, the following columns get displayed in the Processed Documents page:

• Source: Displays the source from where the details are uploaded in Form GSTR-1. ‘E-invoice’ implies that the details are auto-populated from E-invoice.
• IRN: Invoice Reference Number (IRN) of the E-invoice.
• IRN Date: Date of E-invoice.

4. How do I update the changes made in auto-populated E-invoice details in my Form GSTR-1?

To update the changes, click EDIT > Change Details > Save records and then click the GENERATE SUMMARY button available at the bottom of Form GSTR-1 page to update invoice details.

Downloading/ Viewing E-invoice Details in Form GSTR-1

1. How can I download or view the details that get auto-populated from E-invoice and in which format?

You can download the E-invoice details that get auto-populated in Form GSTR-1 in an excel by clicking the DOWNLOAD DETAILS FROM E-INVOICES (EXCEL) button available at the bottom of Form GSTR-1 page.

2. How long does it take for the GST Portal to download details if I click DOWNLOAD DETAILS FROM E-INVOICES (EXCEL) button?

The time taken by the GST Portal to download and display details, when DOWNLOAD DETAILS FROM E-INVOICE button is clicked, depends on the number of records available in Form GSTR-1.

1. In case of Zero records available, clicking the DOWNLOAD DETAILS FROM E-INVOICE button displays an information message saying, “No details available for download (This is relevant only if you have reported e-invoices).”

2. In case of less than 500 records are available, the excel gets downloaded instantly and records are displayed in the excel.

3. In case of more than 500 records, the system takes some time to prepare and generate the file. The following message is displayed at the top of the page in blue bar indicating the download in process. “Excel download is in progress. Please come back in some time. Once downloaded, the file will appear in ‘E-INVOICE DOWNLOAD HISTORY”.

3. Where and how can I view the downloaded file?

Click the E-INVOICE DOWNLOAD HISTORY button on the Form GSTR-1 page to view the links of downloaded files. The list of last five downloaded files gets displayed under File Available for Download column. Click the file you wish to open and view.

My Master Facility

1. What is My Master facility?

My Master functionality enables the taxpayers to create  a Product Master at the portal which is a list of all the commonly traded products by the taxpayer. In a similar manner the functionality allows the taxpayer to create a master list of all its Suppliers or Recipients. This facility  helps the taxpayer with simple and fast data entries in their  Statement of outward supplies (Form GSTR-1). This facility is available both online and offline.

2. How many records can be uploaded to Product and Supplier/Recipient Masters?

You can add up to 500 records to both Product and Supplier/Recipient Masters, post which new records only be added after the deletion of previous records.

3. Is it mandatory to create Product or Supplier/Recipient master?

No, it is not mandatory to create Product or Supplier/Recipient master, however, it is advisable to create masters for ease in filing GSTR-1 in future as these details will be auto-populated.

4. Who can use this facility?

This facility is available for Regular Taxpayers, i.e. (Normal taxpayers, SEZ and Casual taxpayers).

FAQs > Form GSTR-1A

1. What is Form GSTR-1A?  

Form GSTR 1A is an amendment return of Form GSTR 1 filed for a tax period by a taxpayer. Any record filed in a particular GSTR 1 can be amended in the same period GSTR -1A or any mistake committed can be rectified. Any record missed to be reported in the current GSTR 1 can be reported in the GSTR 1A of the same tax period.

GSTR-1A shall be available to the taxpayer after filing of GSTR 1 or due date of GSTR 1, which ever is later. GSTR 1A can be filed any time before filing of GSTR 3B of the same tax period. Form GSTR-1A is an optional facility and can be filed only once for a particular tax period. The changes made in GSTR 1A shall be auto populated in the taxpayer GSTR 3B.

E.g. GSTR 1 for the month of August 2024 has been furnished by the taxpayer on 10th of September 2024. Taxpayer committed a mistake in 2 records and missed to report one record in its GSTR 1. Now GSTR 1A shall be opened for him/her on 10th of September or due date of GSTR 1 (i.e. 11th of September) which ever is later. The Taxpayer will be able to amend the incorrect record and shall also be able to add the missed record in Form GSTR 1A. The correct value shall be auto populated in its GSTR 3B.

2. Whether supplies added in the GSTR 1A would reflect in the recipient’s GSTR 2B of same tax period? 

The ITC for the supplies declared or amended by the suppliers through FORM GSTR-1A will be available to the recipient in the next tax period FORM GSTR-2B.

E.g. GSTR 1 for the month of August 2024 has been furnished by the taxpayer on 11th of September 2024. Taxpayer missed to report one record in its GSTR 1, which was added by him in GSTR 1A for August 2024, filed on 15th September 2024. The ITC of such record shall be available to the recipient in GSTR 2B of the month of September 2024 generated for him/her on 14th October 2024.

Source- gst.gov.in

(Republished with Amendments)