GSTR-1A: Details, Return Filing, Format

GSTR-1A is used to reject or accepts the changes in the supplies as reported in

What is GSTR-1A?

GSTR-1A is nothing but a correction statement to make the changes in supplies as reported in GSTR-1.Any correction accepted in GSTR 1A will automatically change the details of supplies in GSTR-1


Who needs to file GSTR-1A?

Every taxpayer is required to file GSTR-1A, if any changes has been proposed in GSTR-2A,and it is auto populated in GSTR-1A.


When GSTR 1A is generated?

If the GSTR-1 has been filed before the receiver files GSTR-2 or GSTR-4 or GSTR-6, then GSTR-1A can be generated after the completion of due date of GSTR-2.


Conditions to generate GSTR-1A

GSTR-1A is generated only when the recipient in GSTR 2 or GSTR 4 or GSTR 6 performs any of the action among the following:

  • Rejects the details added by the supplier and then submits the return
  • Change the details added by the supplier and then submits the return
  • Adds any new details missed by the supplier and then submits the return

Apart from the above condition, the details in GSTR 1A return will be auto-populated to the supplier only if the following conditions are fulfilled:

  • Recipient submits GSTR 2 or GSTR 4 or GSTR 6 return on or before 17th of the month.
  • The supplier has not filed or generated GSTR 3
  • The supplier has not submitted GSTR-1A.

Working of GSTR 1A

When the seller files his/her GSTR 1 to show the sales , the data automatically flows into GSTR 2 of the buyer. If buyers thinks that the data needs some corrections and he/she modifies the data in that,it will directly reflect in GSTR 1A of the seller. If the seller accepts the modification his GSTR 1 will be updated with the correct data.

Let's say Mr. X is a seller and sells 4000 chocolates for Rs 500 to Mr. Y. By mistake seller shows wrong sales amount in his GSTR 1 . the data when flows to the buyers GSTR 2, he amends it with correct amount. The correction then reflects in sellers GSTR 1A. As soon as it is accepted, the GSTR 1 of the seller is updated with correct information.


How is GSTR 1A is downloaded?

GSTR 1A is filed by login into the GST portal created by the Government. To download the form of GSTR 1A, the taxpayer has to follow few steps mentioned below:

  • Go to services
  • Click on returns
  • Click on return dashboard
  • Select the financial year and tax period
  • GSTR 1A for the given period will be displayed

Format of GSTR-1A

GSTR 1 A includes five headings that are stated by the Government. The details that are included in the GSTR 1A are as follows:

  • 1. GSTIN – All the taxpayers are allotted a GSTIN that is Goods and Services taxpayer Identification Number. This is a state-wise PAN number of 15 digits.
  • 2. Name of the Taxpayer, month and year - Legal name of the taxpayer and trade name is specified under this heading. The month and relevant year for which the GSTR 1A is being filed is also specified under this head.
  • 3. Outward Supplies made to registered person(including reverse charge)

    This head includes:

    1. Modifications done in normal sales invoices (no reverse charge).
    2. Modifications done in sales invoices attracting reverse charge.

    Export details will be covered in the next table. Below is the format of the same head:

    Taxable Turnover
  • 4. Zero rated supplies made to SEZ and deemed exports

    This head includes -

    1. Alterations made to the details of the supplies made to SEZ unit or SEZ developer.
    2. Alterations made to supplies related to deemed exports.

    However, changes in actual exports from India cannot be shown as the buyer will not file any GST return.

    Below is the format of the same:

    Zero rated supplies made to SEZ and deemed exports
  • 5. Debit notes, credit notes issued during the current period

    Any changes made by buyers to debit notes or credit notes issued by seller will be specified under this head. Below is the format of the same:


Final head is for signing off with a declaration that all information that is stated is correct and any reduction in output tax has been passed on to the buyer.

Below mentioned is the format of verification:

Debit notes


Due date of GSTR-1A

The changes to be made in GSTR 1A for a month must be filed before 16th of the next month. This modified data has to be accepted or rejected between 16th and 17th of the next month. After acceptance the data will automatically update in GSTR 1.

Let’s say if the changes are to be made for September, it has to be updated before 16th of October and rejected or accepted before 16th and 17th of October.


Actions that can be done in GSTR 1A

There are three actions allowed in GSTR-1A by the supplier:

Action Explanation
Reject The supplier can reject the changes made by the receiver
Accept If the changes made are correct, the supplier can accept the changes 
Pending If no action is taken , all the proposed changes will be rolled over in GSTR-1 of the next period.

Can a supplier add details in GSTR-1A?

No supplier is allowed to details, it can only either accept or reject changes.


Can GSTR-1A be filed before GSTR-2?

Normally, GSTR-1A can be filed after GSTR-2 but it can be filed before GSTR-2, if GSTR-1 has been filed on time and due date of GSTR-2 is over.


Difference between GSTR-1A and GSTR-1

Both are documents filled by the registered taxpayer. The major differences are as follows:

  • GSTR 1 is the return containing the sales details while GSTR 1A contains the modification made in the sales details.
  • GSTR 1 is filed by the taxpayer while GSTR 1A is auto-populated with the data of another person.
  • GSTR 1 is filed by the seller while GSTR 1A is filed by the modifications done by the buyer.
  • GSTR 1 shows the details that is filled while details of GSTR 1A needs to be accepted or rejected by the seller.

Conclusion

All the taxpayers including normal taxpayers, casual taxpayers and so on are required to file GSTR-1A return every month. GSTR 1A return is filed to update the details of the sales if mistaken in GSTR 1 that was filed earlier. This form can be generated after the 15th of every month by accessing the GST Portal. The changes that are reflected in the GSTR 1A of the seller is the automatically updated details taken from the GSTR 2 of the buyer. When the buyer updates his GSTR 2 and is different from the GSTR 1 of the seller, it is reflected in GSTR 1A of the seller. The seller if accepts the changes, his or her GSTR 1 will be updated with the same.


Frequently Asked Questions

Q- How does GSTR-1A works?

Let’s take an example- Karan buys 200 Mobile Phones worth Rs. 60,000 from Vinay and company. Vinay and company has shown it as Rs. 40,000 sales in his GSTR-1 by mistake. The data from Vinay and company GSTR-1 will flow into GSTR-2A of Karan. Karan finds it incorrect and edits it to Rs. 60,000. This correction is automatically reflected in Vinay and company’s GSTR-1A. Now Vinay and company needs to accept the correction and his GSTR-1 will automatically be updated.


Q- Is it mandatory to file GSTR-1A before generation of GSTR-3?

No, it is not compulsory to file GSTR-1A for generation of GSTR-3.


Q- The submit button is disabled in GSTR-1A, What should I do?

You are required to select the acknowledgement checkbox to enable the submit button.


Q- What are the actions that are not permitted in GSTR-1A?

In GSTR-1A, the supplier is not permitted to make any changes in any of the invoices.


Q- Can I amend invoices after submitting GSTR-1A?

No, you cannot make any changes once the GSTR-1A is filed.


Q- How can I check GSTR-1 status?

Login to your GST portal, choose select File returns, then enter the relevant F.Y. and month and click on search, you will be able to check the status.


CA Abhishek Soni

Abhishek Soni is a Chartered Accountant by profession & entrepreneur by passion. He is the co-founder & CEO of Tax2Win.in. Tax2win is amongst the top 25 emerging startups of Asia and authorized ERI by the Income Tax Department. In the past, he worked in EY and comes with wide industry experience from telecom, retail to manufacturing to entertainment where he has handled various national and international assignments.