FORM GSTR-1A for GSTR-1 Amendment will be available every month from the due date or actual filing date of FORM GSTR-1, whichever is later, until the actual filing of the corresponding FORM GSTR-3B.
GSTR-1 Amendment: The Government has introduced FORM GSTR-1A via notification No. 12/2024 – Central Tax dated 10.07.2024. This optional facility allows taxpayers to amend or add particulars of a supply for the current tax period, which may have been missed or incorrectly reported in FORM GSTR-1, before filing the GSTR-3B return for that period. FORM GSTR-1A will be available from August 2024, enabling amendments to details furnished in FORM GSTR-1 for July 2024.
Key Features of FORM GSTR-1A
- Optional Facility: FORM GSTR-1A is optional and can be filed only once for each tax period.
- Liability Reflection: Changes made through FORM GSTR-1A will reflect in the taxpayer’s liability in FORM GSTR-3B for the same tax period.
- ITC Availability: For the recipient, the Input Tax Credit (ITC) for supplies declared or amended by suppliers through FORM GSTR-1A will be available in FORM GSTR-2B generated for the next tax period.
For Monthly GSTR-1 Filers
- Availability: FORM GSTR-1A will be available every month from the due date or actual filing date of FORM GSTR-1, whichever is later, until the actual filing of the corresponding FORM GSTR-3B.
- Liability Impact: The net impact of particulars declared or amended through FORM GSTR-1A, along with those in FORM GSTR-1, will be auto-populated in FORM GSTR-3B for the same tax period.
- Filing Sequence: Taxpayers cannot file FORM GSTR-1 for a month until they file FORM GSTR-3B for the previous month.
For QRMP (Quarterly Return and Monthly Payment) Taxpayers
- Availability: FORM GSTR-1A will be available quarterly after the actual filing or due date of FORM GSTR-1 (Quarterly), whichever is later, until the actual filing of the corresponding FORM GSTR-3B.
- Amendments: Supplies reported in FORM GSTR-1 for the current tax period, including those declared in the Invoice Furnishing Facility (IFF) for the first (M1) and second (M2) months of a quarter, can be amended through the quarterly FORM GSTR-1A.
- Liability Impact: The net impact of particulars declared in FORM GSTR-1A (Quarterly), along with those in FORM GSTR-1 (Quarterly) or IFF (M1 and M2), will be auto-populated in FORM GSTR-3B (Quarterly) of the same tax period.
- No Separate Amendment for IFF: There will be no separate amendment facility for records furnished through IFF for M1 and M2 during those months.
Additional Note
If there is a need to change the GSTIN of a recipient for a supply reported in FORM GSTR-1 of a tax period, this can only be rectified through FORM GSTR-1 for the subsequent tax period.
In summary, FORM GSTR-1A provides taxpayers a streamlined way to amend or add details to their supply records, ensuring accurate reporting and compliance. This new facility enhances the efficiency and accuracy of tax filing processes from August 2024 onward.
To Access the related Advisory by GSTIN CLICK HERE
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CBIC Notification 2-2024-CTR: Amendments to Notification 1-2017-CTR