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.
Trade Notice No. 18/2017 Dated:- 9-11-2017 Nagaland SGST
GST – States
Government of India,
Ministry of Finance, Department of Revenue
Office of the Chief Commissioner, Goods and Services Tax & 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 November, 2017 for the Trade and as well as all concerned regarding 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,
2. Reference is invited to Notification No.
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e 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 for furnishing of details in FORM GSTR-2 after the 1 0th but before the 15th of the month succeeding the tax period. Further, subsection (1) of section 38 read with sub-rule (1) of rule 60 provides that on the basis of the details contained in FORM GSTR-2A, the recipient shall prepare and furnish the details of inward supply in FORM GSTR-2 after verifying, validating, modifying or deleting the details, if required. Since the due dates for furnishing the details in FORM GSTR-1 and FORM GSTR-2 have been extended, it is hereby clarified that the due date of FORM GSTR-2A is also extended. The details furnished in FORM GSTR-1 are available to the recipient in FORM GSTR-2A from 11th 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
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e 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 extended, the due date for furnishing of FORM GSTR-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 of December, 2017 for the month of July,2017.
This Trade Notice is being issued so as to sensitize the trade and field formations about the contents of the aforesaid references and for complete details, the respective references may please be referred in the CBEC's website www.cbec.gov.in.
All Commissioners are requested to bring the contents of the Trade Notice to the notice of all the officers working under their charge and the assessees falling unde
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