Timeline of the Video :
0:39 - Legal Provisions and Rules
2:07 - What about the Missing Invoices?
3:30 - Tables of GSTR-2B
4:50 - Flow of Data from 2B to 3B
6:00 - Analysis of 2B (Critical Points)
9:53 - Impact of Late Filing / Quarterly Filing of GSTR1
13:03 - Critical distinction between GSTR 2A & GSTR 2B
14:35 - How to access on Government Portal
15:05 - Unique features of GSTR 2B
15:56 - Practical tips for GSTR 2B