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GSTR-1A is a form that consists of the changes made in the sales invoices that have been reported in GSTR-1. This form was discontinued in 2017, soon after the introduction of GST. This form was reintroduced in the year 2024. This article discusses GSTR-1A, its details, return filing and format in detail.
Latest Updates:
June 18, 2024: GST Network introduced GSTR-1A APIs, indicating the form's reintroduction on the GST portal.
June 22, 2024: GST Council approved the implementation of GSTR-1A.
July 10, 2024: The CBIC issued Notification No. 12/2024, adding a new proviso to Rule 59(1) and introducing Form GSTR-1A. This form allows taxpayers to make amendments to GSTR-1 before filing GSTR-3B. Rule 59(4A) specifies the details required in GSTR-1A. The updated Rule 21(f) also allows suspension or cancellation of GST registration if the sales declared in GSTR-1 (including amendments in GSTR-1A) exceed those declared in GSTR-3B.
GSTR-1A allows taxpayers to update the details of sales for GSTR-1, which has already been filed. This form has not been in use since 2017, but it was reintroduced in 2024. In other words, GSTR-1A is a form that allows the taxpayers to make amendments to the already filed GSTR-1 before filing GSTR-3B. Now that you know GSTR-1A meaning, let’s learn about its other aspects.
GSTR-1A Applicability -
Any taxpayer who needs to amend the record of any supply furnished in GSTR-1 or has to add any supply record of the same tax period is required to file GSTR-1A. This can be done through GSTR-1A in the same month after filing GSTR-1 and before filing GSTR-3B.
GSTR-1A is generated when the recipient takes any of the following actions in their GSTR-2, GSTR-4, or GSTR-6 return:
For these details to be auto-populated in GSTR-1A for the supplier, the following conditions must also be met:
Anup buys 100 pens of Rs.500 each from Anil’s stationery. The Anil stationery shows it incorrectly as Rs.50 sales in GSTR-1. The data from Anil’s GSTR-1 flows to his GSTR-2B. Vijay corrects this amount to Rs.500 in GSTR-1A. Accordingly, Anil’s GSTR-2B gets updated for the change, including Anil’s GSTR-3B.
Here’s the format of GSTR-1A and its major components -
There is no specific GSTR-1A due date for filing GSTR-1A. It can be filed any time up to the due date for submitting GSTR-3B for the same tax period.
For filing GSTR-1A, the form opens for monthly and quarterly filers based on the following timelines:
No suppliers are not allowed to add any details, They can only either accept or reject changes.
Here’s the procedure to file GSTR-1A through the GST portal -
Step 1. Login to the GST portal and select GSTR-1A
Step 2. View or download the summary of GSTR-1A
Step 3. View the summary of B2B invoices.
Step 4. Take action on modifications, amendments, and deletions.
Step 5. File GSTR-1A return
All taxpayers, including normal and casual, are required to file GSTR-1A every month. This return provides taxpayers the opportunity to make amendments in GSTR-1 that have already been filed.
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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.
No, it is not compulsory to file GSTR-1A for generation of GSTR-3.
You are required to select the acknowledgement checkbox to enable the submit button.
In GSTR-1A, the supplier is not permitted to make any changes in any of the invoices.
No, you cannot make any changes once the GSTR-1A is filed.
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.
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.
Both are documents filled by the registered taxpayer. The major differences are as follows:
GSTR-1A only allows amendments to records filed in the current tax period's GSTR-1. For records reported in earlier GSTR-1 filings, amendments must be made in a subsequent GSTR-1, within the time limits specified by law.
