No changes to Form GSTR-2A, late fee applicable on delayed Form GSTR-2 filing, explains GSTN

GSTN Senior Vice President Rajeev Agarwal explains the modalities of Forms GSTR-2 and GSTR-2A during their webinar on 'Preparation and Filing of Form GSTR-2’; Inter alia states that any person liable to furnish Form GSTR-1 is required file Form GSTR-2, but persons opting composition levy, non-resident taxpayers, OIDAR service-providers, ISD, Tax Deductors and E-Commerce Operators collecting tax at source are not required to do so; While offline utility shall be soon be made...