Advisory for FORM GSTR-1A
FORM GSTR-1A The Government vide notification No. 12/2024 - Central Tax dated 10.07.2024, has introduced FORM GSTR-1A which is an optional Form/ facility. This has been provided to the taxpayers to add or amend particulars of a supply of the current tax period, which was missed out or was wrongly reported in FORM GSTR-1 of the said tax period, before filing of the GSTR-3B return of the said tax period. FORM GSTR-1A would be available to all the taxpayer from August 2024, through which details furnished in FORM GSTR-01 for the month of July 24 can be amended. The salient features of FORM GSTR-1A are - FORM GSTR-1A is an optional facility. This can be filed only once for a particular tax period. The corresponding effect of the changes made…