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TMI BlogDue date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due date for filing FORM GSTR-1 and GSTR-2 respectively – reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Customs GST Policy Wing New Delhi, Dated the 6th November, 2017 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Director Generals / Director Generals (All) Madam/Sir, Sub Due date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due date for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule (3) of rule 59 of the CGST Rules, 2017 (hereinafter referred to as the Rules ) provides that the details furnished in FORM GSTR-1 by the supplier shall be made available electronically to the registered person (hereinafter referred to as the recipient ) in FORM GSTR-2A after the due date for filing of FORM GSTR-1 . Sub-section (2) of Section 38 read with sub-rule (1) of rule 60 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and can be verified,validated, modified or deleted to prepare details in FORM GSTR-2 which is required to be furnished not later than the 30th November, 2017. It is further clarified that the details in FORM GSTR-2A are also available in his FORM GSTR-2 and the recipient may take necessary action on the same, prior to furnishing the details in his FORM GSTR-2 . FORM GSTR-2A is a read-onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he month succeeding the tax period but not before the 15th day, and accordingly, FORM GSTR-1 shall stand amended to the extent of modifications accepted by the supplier. In this regard, it is hereby clarified that as the dates for furnishing the details in FORM GSTR-1 and FORM GSTR-2 have been extended, the due date for furnishing of FORM GSTR-1A for July 2017 is also extended. Therefore,t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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