Extension of return generation deadlines: electronic availability and amendment windows for supplier and recipient forms adjusted accordingly. Details furnished by a supplier in FORM GSTR-1 will be made available to the recipient in FORM GSTR-2A after the extended due date for FORM GSTR-1; FORM GSTR-2A is a read-only electronic record enabling the recipient to verify, validate, modify or delete invoice details before preparing FORM GSTR-2. Modifications made by recipients in FORM GSTR-2 are communicated electronically to suppliers in FORM GSTR-1A, and suppliers are afforded the prescribed acceptance or rejection window for those amendments within the extended schedule.