This circular provides clarification on the due dates for generation of FORM GSTR-2A and FORM GSTR-1A consequent to the extension of due dates for filing FORM GSTR-1 and FORM GSTR-2 for July 2017.

It clarifies that since the due date for filing FORM GSTR-1 was extended, the auto-generated FORM GSTR-2A (which reflects details of outward supplies furnished by suppliers) was also correspondingly extended. The details filed by suppliers in FORM GSTR-1 became available to recipients in FORM GSTR-2A from 11 October 2017. These details are reflected in the recipient’s FORM GSTR-2, where they can be verified, validated, modified or deleted before filing GSTR-2, which was required to be furnished by 30 November 2017. FORM GSTR-2A is clarified to be a read-only document meant to provide recipients with a consolidated record of invoices uploaded by suppliers.

The circular further clarifies that since the due dates for FORM GSTR-1 and FORM GSTR-2 were extended, the availability of FORM GSTR-1A was also deferred. Accordingly, details amended by recipients in FORM GSTR-2 were to be made available to suppliers in FORM GSTR-1A during the period 1 December to 6 December 2017 for July 2017, enabling suppliers to accept or reject such modifications within the prescribed time.

These clarifications were issued to ensure consistency and avoid confusion in return matching during the initial phase of GST implementation.