In the said rules, in FORM GSTR-2A,–
(i) for the brackets, letters, words and figures “(From GSTR1, GSTR5, GSTR- 6, GSTR-7, GSTR-8, import of goods and inward supplies of goods received from SEZ units / developers)”, the brackets, letters, words and figures “(From GSTR1, 1A, GSTR5, GSTR-6, GSTR-7, GSTR-8, import of goods and inward supplies of goods received from SEZ units / developers)” shall be substituted;
(ii) in Part A, –
(a) for the figures, letters and words “GSTR-1/5 period” wherever they occur, the figures, letters and words “GSTR-1/1A/5 period” shall be substituted;
(b) for the figures, letters and words “GSTR-1/5 filing date” wherever they occur, the figures, letters and words “GSTR-1/1A/5 filing date” shall be substituted;
(iii) under the heading Instructions, –
(a) in paragraph 2, for the figures, letters and words “FORMS GSTR-1, 5, 6, 7 and 8”, the figures, letters and words “FORMS GSTR-1, 1A, 5, 6, 7 and 8” shall be substituted;
(b) in paragraph 4, in the Table, – (A) against serial number 3, in second column, – (I) in serial number (i), for the figures, letters and words “FORM GSTR-1 and 5”, the figures, letters and words “FORM GSTR-1, 1A and 5” shall be substituted;
26 (II) in serial number (iii), for the figures, letters and words “FORM GSTR-1/5”, the figures, letters and words “FORM GSTR-1/ 1A and 5” shall be substituted;
(III) in serial number (iv), for the figures, letters and words “FORM GSTR-1”, the figures, letters and words “FORM GSTR-1/1A” shall be substituted;
(B) against serial number 4, in second column, in serial number
(i), for the figures, letters and words “FORM GSTR-1 and 5”, the figures, letters and words “FORM GSTR-1, 1A and 5” shall be substituted;
(C) against serial number 5, in second column, – (I) in serial number (i), for the figures, letters and words “FORM GSTR-1 and 5”, the figures, letters and words “FORM GSTR-1, 1A and 5” shall be substituted;
(II) in serial number (v),–
(1) for the figures, letters and words “FORM GSTR- 1/5”, the figures, letters and words “FORM GSTR- 1/ 1A and 5” shall be substituted;
(2) for the figures, letters and words “filing of FORM GSTR-1”, the figures, letters and words “filing of FORM GSTR-1/1A” shall be substituted;
(D) against serial number 6, in second column, in serial number
(i), for the figures, letters and words “FORM GSTR-1 and 5”, the figures, letters and words “FORM GSTR-1, 1A and 5” shall be substituted.