Extension of GSTR-2A and GSTR-1A generation deadlines aligns electronic invoice exchange with extended GSTR-1/GSTR-2 filing. Details furnished by suppliers in FORM GSTR-1 are made available electronically to recipients in FORM GSTR-2A after the due date for filing FORM GSTR-1; FORM GSTR-2A is a read-only electronic record that recipients may use to verify, validate, modify or delete entries before preparing and furnishing FORM GSTR-2. Because the filing dates for FORM GSTR-1 and FORM GSTR-2 were extended, the availability and due date for FORM GSTR-2A is likewise extended. Modifications in FORM GSTR-2 are communicated to suppliers in FORM GSTR-1A and suppliers must accept or reject them within the prescribed window, which is also extended accordingly.