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 FORM GSTR-2 respectively.

Circular No.: 15/15/2017-GST
Date of Circular: 6th November 2017
Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 37(1) & (2): Furnishing and amendment of outward supplies
  • Section 38(1) to (3): Furnishing inward supplies and matching
  • Section 168(1): Power to issue instructions
• CGST Rules, 2017:
  • Rule 59(3) & (4): GSTR-1 and GSTR-1A
  • Rule 60(1): GSTR-2A and GSTR-2

Summary of Circular:

This circular clarifies the extended timelines for GSTR-2A and GSTR-1A following the extension of filing due dates for GSTR-1 and GSTR-2 for July 2017, as per Notifications 30/2017 and 54/2017.

1. Extended Generation of GSTR-2A (Inward Supply Auto-draft):
   • GSTR-2A is a read-only document auto-generated from details filed by suppliers in GSTR-1.
   • Since GSTR-1 for July 2017 was extended, GSTR-2A generation is also extended accordingly.
   • Recipients can view details from 11th October 2017 and use them to prepare GSTR-2 (due by 30th November 2017).
2. Extended Generation of GSTR-1A (Supplier Modification Response):
   • Modifications made by recipients in GSTR-2 reflect in GSTR-1A for supplier action.
   • As GSTR-2 filing is extended, GSTR-1A for July 2017 shall be available from 1st to 6th December 2017.
   • Suppliers may accept or reject changes, and their GSTR-1 will auto-update based on accepted modifications.

This circular ensures alignment of related return forms with revised filing deadlines and avoids discrepancies between supplier and recipient filings.

Source: Circular No.: 15/15/2017-GST