CBEC clarified the due date for generation of FORM GSTR-2A and FORM GSTR-1A for the month of July, 2017
Central Board of Excise & Customs has issued a Circular No 15/15/2017- GST dated 06th November, 2017 and has clarified the due 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 for the month of July, 2017.
The details furnished in FORM GSTR-1 by the Supplier are available to the recipient in FORM GSTR-2A from 11th of October, 2017. These details are also available in FORM GSTR-2 and can be veriﬁed, validated, modiﬁed or deleted to prepare details in FORM GSTR-2 which is required to be furnished not later than 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-only document made available to the recipient electronically so that he has a record of all the invoices received from various suppliers during a given tax period.
The details of inward supplies added, corrected or deleted by the recipient in FORM GSTR-2 shall be made available to the concerned supplier electronically in FORM GSTR-1A. Once these details are made available electronically through the common portal to the supplier in FORM GSTR-1A, the supplier shall either accept or reject the modiﬁcations made by the recipient 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 due 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, the details in FORM GSTR- 1A shall be made available to the supplier from the 1st of December to the 6th of December, 2017 for the month of July 2017.