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    <description>Every registered taxable person must electronically furnish details of outward supplies in FORM GSTR-1 through the Common Portal. Supplier-filed details are made available to recipients in Part A of FORM GSTR-2A after the GSTR-1 due date. Recipient additions, corrections or deletions in FORM GSTR-2 or FORM GSTR-4 are sent to the supplier in FORM GSTR-1A; the supplier may accept or reject these modifications and FORM GSTR-1 is amended only to the extent of accepted changes.</description>
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