Time Limit for Generation of GSTR-1A & 2A Extended Due to Date Extension to file GSTR 1 and 2 [Read Circular]

Date Extension - GSTR - Taxscan

The Central Board of Excise and Customs (CBEC) last day clarified that the time limit for the generation of GSTR-2A and 1A will be extended as the due date extension for the filing of GSTR-1 and 2 had been extended by the Central Government last week.

GSTR 2A is a purchase-related tax return that is automatically generated for each business by the GST portal. When a seller files his GSTR-1, the information is captured in GSTR 2A. It takes the information of goods and/or services that have been purchased in a given month from the seller’s GSTR-1.

GSTR-1A allows a registered taxpayer to update the details of sales for GSTR-1 which was filed earlier. The information comes from the buyer’s GSTR-2 when he modifies any data. A seller may either accept or reject the changes. Changes accepted will be automatically reflected in the GSTR-1.

The Government, on 30th October, had extended the due date extension for filing GSTR-2 and GSTR-3 for the month of July to November 30th and 11th December respectively.

In this circumstance, in order to resolve the ambiguity among the taxpayers on the date of generation of forms, the Board clarified that it will be also extended in accordance with the extended date of GSTR-2 and 3.

Read the full text of the Circular below.

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