Due date for GSTR 2A and GSTR 1A extended vide circular no.15/15/2017 dated 6th Nov’17

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 FORM GSTR-2 respectively

Circular No.15 /15/2017 – GST

F.No. 349/164/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing

New Delhi, Dated the 6th November, 2017

To,
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioners of Central Tax (All)/The Principal Director Generals / Director Generals (All)
Madam/Sir,
Sub Due date for generation of FORM GSTR-2A and FORM GSTR-1A inaccordance with the extension of due date for filing FORM GSTR-1 and GSTR-2respectively reg.
Please refer to Notification No. 30/2017-Central Tax dated 11th September 2017,and Notification 54/2017-Central Tax, dated 30th October, 2017 whereby the dates forfiling FORM GSTR-1, FORM GSTR-2 and FORM GSTR-3 for the month of July,2017 were extended. Queries have been received regarding the due dates for thegeneration of FORM GSTR-2A and FORM GSTR-1A in light of the said extension ofdates. Therefore, in exercise of the powers conferred by sub-section (1) of section 168 of
the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act), forthe purpose of uniformity in the implementation of the Act, the following is clarified:

1. Sub-section (1) of section 37 of the Act read with sub-rule (3) of rule 59 of theCGST Rules, 2017 (hereinafter referred to as the Rules) provides that the detailsfurnished in FORM GSTR-1 by the supplier shall be made availableelectronically to the registered person (hereinafter referred to as the recipient) inFORM GSTR-2A after the due date for filing of FORM GSTR-1. Sub-section
(2) of Section 38 read with sub-rule (1) of rule 60 of the said Rules provides forfurnishing of details in FORM- GSTR-2 after the 10th but before the 15th of themonth succeeding the tax period. Further, sub-section (1) of section 38 read withsub-rule (1) of rule 60 provides that on the basis of the details contained in FORMGSTR-2A, the recipient shall prepare and furnish the details of inward supply inFORM GSTR-2 after verifying, validating, modifying or deleting, the details, if
required. Since the due dates for furnishing the details in FORM GSTR-1 andFORM GSTR-2 have been extended, it is hereby clarified that the due date ofFORM GSTR-2A is also extended. The details furnished in FORM GSTR-1 areavailable to the recipient in FORM GSTR-2A from 11th of October, 2017. Thesedetails 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 befurnished not later than the 30th November, 2017. It is further clarified that thedetails in FORM GSTR-2A are also available in his FORM GSTR-2 and therecipient may take necessary action on the same, prior to furnishing the details inhis FORM GSTR-2. FORM GSTR-2A is a read-only document made availableto the recipient electronically so that he has a record of all the invoices receivedfrom various suppliers during a given tax period.

2. Sub-section (3) of section 38 of the Act read with sub-rule (4) of rule 59 of theRules provides that the details of inward supplies added, corrected or deleted bythe recipient in FORM GSTR-2 shall be made available to the concerned supplierelectronically in FORM GSTR-1A. Further, sub-section (2) of section 37 of theAct read with sub-rule (4) of rule 59 of the Rules provides that once these detailsare made available electronically through the common portal to the supplier inFORM GSTR-1A, the supplier shall either accept or reject the modificationsmade by the recipient on or before the 17th day of the month succeeding the taxperiod but not before the 15th day, and accordingly, FORM GSTR-1 shall standamended to the extent of modifications accepted by the supplier. In this regard, itis hereby clarified that as the dates for furnishing the details in FORM GSTR-1and FORM GSTR-2 have been extended, the due date for furnishing of FORMGSTR-1A for July 2017 is also extended. Therefore,the details in FORM GSTR-1A shall be made available to the supplier from the 1st of December to the 6th ofDecember, 2017 for the month of July 2017.

3. It is requested that suitable trade notices may be issued to publicize the contents ofthis circular.

4. Difficulty, if any, in implementation of the above instructions may please bebrought to the notice of the Board. Hindi version would follow.

(Upender Gupta)
Commissioner (GST)

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• Download the Official Circular no. 15/15/2017 dated 6th Nov’17