GSTR-2 played a crucial role in the availability of Input Tax Credit (ITC) to the recipient. Correct reporting of purchases and reconciliation with supplier data was vital for claiming ITC.
Due Date:

The due date for filing GSTR-2 was typically the 15th day of the succeeding month.
However, it's important to note that the GST return filing process underwent significant changes, and the original GSTR-2 form was not operational as initially envisaged. As of my last update, the government had introduced simplified return forms, including the Quarterly Return with Monthly Payment (QRMP) scheme, to ease the compliance burden on businesses.

For the latest and most accurate information on GST return filing, it is recommended to check the official GST portal or consult with a tax professional. The government may have introduced new forms or made changes to the existing return filing process after my last update.