What is concept of GSTR 1A and GSTR 2A

What is the due date of GSTR2?

Normally due date for GSTR2 is 15 ^th of next month

Hence Due date for July GSTR2 was 15 Aug 2017

However, it has been extended by the government to 31 October 2017 30 November 2017

How are GSTR 1, GSTR 2 and GSTR 1A and GSTR 2A Related?

Suppose P makes Sale of 100000 to Q

P will file GSTR 1 showing Sales of 100000 to Q

If Q is registered,it will automatically reflect in its GSTR2A 

B will check GSTR2A

1. If it is correct according to him,then he will Accept the Same in GSTR 2
2. If there is some mistake,(Suppose Amount mentioned is wrong),he will Reject the same in GSTR2
3. If it is not showing in GSTR 2A,it means A has not filed the return or A has not shown B’s name properly in GST Return .In this case,B will add Missing Invoice in GSTR 2
4. If Q has shown Purchase in Next month,it will click Pending
   

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What is GSTR 1A

Changes Made by B will be reflected in GSTR1A of A

1. If A accepts the same, His GSTR1 will be modified
2. If A rejects the same, B will not get Input of same