What is Form GSTR-1A? Who is required to file Form GSTR-1A?
Form GSTR-1A is an optional facility for taxpayers who need to amend or add any supply records furnished in GSTR-1 for the same tax period. This can be done after filing GSTR-1 and before filing GSTR-3B. For example, if a taxpayer files GSTR-1 for August 2024 on September 10th, but realizes there is an error in two records and one record is missing, they can use GSTR-1A from September 10th or the due date of GSTR-1 (whichever is later) to make these amendments. The corrected values will be auto-populated in GSTR-3B.
When is GSTR-1A available for filing?
GSTR-1A is available for monthly filers from the later of the following two dates until the actual filing of GSTR-3B for the same tax period:
1. The due date for filing GSTR-1, i.e., 11th of the following month.
2. The actual filing date of GSTR-1.
For quarterly filers, GSTR-1A is available from the later of the following two dates until the filing of GSTR-3B for the same tax period (Quarter):
1. The due date for filing GSTR-1, i.e., 13th of the month following the end of the quarter.
2. The actual filing date of GSTR-1 (Quarterly).
What is the due date for filing Form GSTR-1A?
There is no specific due date for filing GSTR-1A. It can be filed until the filing of GSTR-3B for the same tax period.
Can I file Form GSTR-1A after filing Form GSTR-3B?
No, the taxpayer cannot file GSTR-1A once GSTR-3B is filed for the same tax period. However, the functionality to amend records reported in previously filed GSTR-1 in subsequent GSTR-1 will continue as usual.
Is it compulsory to file Form GSTR-1A?
No, GSTR-1A is optional. A taxpayer can file GSTR-1A in the following scenarios:
– To add new records that were missed while filing in form GSTR-1.
– To amend records that were already reported in the same period in form GSTR-1.
What are the available modes of preparing Form GSTR-1A?
GSTR-1A can be filed only through online mode and through GSP (GST Suvidha Provider).
Can Nil Form GSTR-1A be filed?
No, filing a Nil GSTR-1A is not available.
Can I amend the records reported in earlier GSTR-1 in the current GSTR-1A?
No, GSTR-1A allows amendments only for records filed in the GSTR-1 of the current tax period. Records reported in earlier GSTR-1 can be amended in any subsequent GSTR-1 subject to the time limit specified in the law.
Can I file Form GSTR-3B if I save some records in Form GSTR-1A but did not file Form GSTR-1A?
If a taxpayer saves any record in Form GSTR-1A but does not file it before filing GSTR-3B, they will face an error when attempting to file GSTR-3B. The system will not allow the filing of GSTR-3B. Therefore, the taxpayer must either delete the saved record in GSTR-1A, reset Form GSTR-1A, or file GSTR-1A before filing GSTR-3B.
Can I add the details of a Debit Note / Credit Note in Form GSTR-1A?
Yes, a debit note or credit note can be added in the corresponding tables of GSTR-1A.
Can the recipient’s GSTIN be amended in GSTR-1A?
No, the GSTIN of the recipient cannot be amended through GSTR-1A. Such amendments can only be made through GSTR-1 of the following tax periods.
I have opted for Quarterly filing of Form GSTR-1. Can I add or amend details of any record furnished through IFF for the Month M1 or M2 in GSTR-1A?
Yes, any record furnished for the month of M1 or M2 through IFF can be amended in GSTR-1A of the same tax period. This will be available to the taxpayer after filing GSTR-1 for the quarter.
Can the filed GSTR-1A be amended again if GSTR-3B is not filed?
GSTR-1A can be filed only once for a particular tax period, even if GSTR-3B is not filed.
Detailed Manual on Filing GSTR-1A
As per the directions of the Government vide notification no. 12/2024 dt 10th July 2024, Form GSTR-1A has been made available to the taxpayers from the July 2024 tax period. GSTR-1A is an optional facility to add, amend, or rectify any particulars of a supply reported/missed in the current Tax period’s GSTR-1 before filing of GSTR-3B return of the same tax period.
GSTR-1A shall be open for the taxpayer after filing of GSTR-1 of a tax period or after the due date of GSTR-1, whichever is later. A Detailed manual for filing of GSTR-1A and related FAQs can be seen below –
– Detailed manual for filing GSTR-1A: [Manual Link]
– FAQ on Filing GSTR-1A: [FAQs Link]
https://tutorial.gst.gov.in/downloads/news/creative_faqs_on_gstr1a_fo_cr25785.pdf