Generation of auto-drafted statement containing the details of input tax credit in GSTR-2B for counter-party recipients is normally made available to the recipients after the due date of filing GSTR-1/IFF by the suppliers. Since the said due dates for April, 2021 have been extended to 26.05.2021 and 28.05.2021 respectively, consequently, GSTR-2B for April 2021 will be generated after the due dates, on 29.05.2021.
Taxpayers willing to file FORM GSTR-3B for April 2021 before GSTR-2B generation may do so on self-assessment basis.