System based Reconciliation of Information Furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B-Reg. 

Due date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due date for filing FORM GSTR-I and GSTR-2 respectively. 

Clarification on Mentioning details of Inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1.