Details as filed by supplier to be communicated to recipient for acceptance or rejection or correction :
Recipient of goods and services will get details of supplies made by supplier. This would include tax invoices, debit notes, credit notes and revised invoices.
ISD also has to communicate details of documents issued by him under section 20(1) of CGST Act, for distribution of input tax credit by filing return within thirteen days after end of month – section 39(4) of CGST Act.
Recipient will also get details of TDS made and TCS made.
These will be electronically communicated to recipient. These will be received by recipient of supplies of goods or services or both in form GSTR-2A.
The recipient has to verify, validate, modify or delete the details relating to outward supplies and debit notes and credit notes received by him from supplier, (which supplier has electronically submitted in form GSTR-1), by fifteenth day of the succeeding month in respect of supplies made to him- section 38(2) of CGST Act.
Thus, recipients can accept, reject, delete or modify the details which he finds in form GSTR-2A.
Validation, addition, deletion of details as filed by supplier of goods and services -Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 (composition scheme), section 51 (TDS) or section 52 (TCS), shall verify, validate, modify or delete, if required, the details relating to outward supplies and credit or debit notes communicated under section 37(1) of CGST Act.
He may include in the return,the details of inward supplies and credit or debit notes received by him in respect of such supplies that have not been declared by the supplier under section 37(1) of CGST Act – section 38(1) of CGST Act.