SQL Server 2022

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create table table1
(Key_No	int, Import_Date date);
insert into table1 values (12345678,'2023-09-01');
insert into table1 values (98765432,'2023-10-01');
insert into table1 values (85231654,'2023-11-01');
insert into table1 values (00020102,'2023-12-01');
insert into table1 values (00020103,'2023-10-02');
insert into table1 values (85231655,'2023-11-02');
6 rows affected

DECLARE @compareDate DATETIME
SET @compareDate = EOMONTH(GETDATE())
SELECT *
FROM table1
WHERE
  Import_Date > @compareDate


Key_No
Import_Date


85231654
2023-11-01

20102
2023-12-01

85231655
2023-11-02


DECLARE @compareDate DATETIME
SET @compareDate = DATEADD(DAY,1,EOMONTH(GETDATE(),-1))
SELECT *
FROM table1
WHERE
  Import_Date >= @compareDate


Key_No
Import_Date


98765432
2023-10-01

85231654
2023-11-01

20102
2023-12-01

20103
2023-10-02

85231655
2023-11-02

Key_No	Import_Date
98765432	2023-10-01
85231654	2023-11-01
20102	2023-12-01
20103	2023-10-02
85231655	2023-11-02