TaxTMI 
TaxTMI 
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 GSTR-2 respectively.
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....& Customs Trade Notice No. 18/2017 Dated, Shillong the 9th November, 2017 Crescens Building, M.G. Road, Shillong-793001 Subject: 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 GSTR-2 respectively-reg. The Central Board of Excise & Customs [CBEC] has issued a Circular No. 15/15/2017-GST dated 6th Novemb....
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....), for the purpose of uniformity in the implementation of the Act, the following is clarified: 3. Sub-section (1) of section 37 of the Act read with sub-rule (3) of rule 59 of the CGST Rules, 2017 (hereinafter referred to as 'the Rules') provides that the details furnished in FORM GSTR-1 by the supplier shall be made available electronically to the registered person (hereinafter referre....
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....in FORM GSTR-1 are available to the recipient in FORM GSTR-2A from 11^th of October, 2017. These details are also available in FORM GSTR-2 and can be verified, validated, modified or deleted to prepare details in FORM GSTR-2 which is required to be furnished not later than the 30th November, 2017. It is further clarified that the details in FORM GSTR-2A are also available in his FORM GSTR-2 and th....
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....plier shall either accept or reject the modifications made by the recipient on or before the 17th day of the month succeeding the tax period but not before the 15th day, and accordingly, FORM GSTR-1 shall stand amended to the extent of modifications accepted by the supplier. In this regard, it is hereby clarified that as the dates for furnishing the details in FORM GSTR-1 and FORM GSTR-2 have been....