The GA has a counter that increments on every falling edge of the CRTC generated HSYNC signal. Once this counter reaches 52, the GA raises the INT signal and resets the counter to 0.
A VSYNC triggers a delay action of 2 HSYNCs in the GA, at the completion of which the scan line count in the GA is compared to 32. If the counter is below 32, the interrupt generation is suppressed. If it is greater than or equal to 32, an interrupt is issued. Regardless of whether or not an interrupt is raised, the scan line counter is reset to 0.
The GA has a software controlled interrupt delay feature. The GA scan line counter will be cleared immediately upon enabling this option (bit 4 of ROM/mode control). It only applies once and has to be reissued if more than one interrupt needs to be delayed.
Once the Z80 acknowledges the interrupt, the GA clears bit 5 of the scan line counter.