GSTR 1A: FAQs and Manual on Filing GSTR-1A
Following the Government’s notification no. 12/2024 dated July 10, 2024, Form GSTR-1A has been introduced for the tax period starting July 2024. This optional facility allows taxpayers to add, amend, or rectify any particulars of a supply reported or missed in the current tax period’s GSTR-1 before filing the GSTR-3B return for the same tax period.
GSTR-1A becomes available to taxpayers after filing GSTR-1 of a tax period or after the due date of GSTR-1, whichever is later.
FAQs on Filing GSTR-1A (Amendment to GSTR-1)
1. What is Form GSTR-1A? Who is required to file Form GSTR-1A?
Form GSTR-1A allows taxpayers to amend any supply record furnished in GSTR-1 or add any supply record of the same tax period. This can be done after filing GSTR-1 and before filing GSTR-3B. For example, if a taxpayer filed GSTR-1 for August 2024 on September 10, 2024, and identified mistakes or missed records, GSTR-1A will be available from September 10 or the due date of GSTR-1 (September 11), whichever is later. The correct values will be auto-populated in GSTR-3B.
2. When will GSTR-1A be available for filing?
(i) For monthly filers, GSTR-1A will be available from the later of:
- Due date of GSTR-1 (11th of the following month)
- Actual filing date of GSTR-1
(ii) For quarterly filers, GSTR-1A will be available from the later of:
- Due date of GSTR-1 (13th of the month following the end of the quarter)
- Actual filing date of GSTR-1
3. 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.
4. Can I file Form GSTR-1A after filing Form GSTR-3B?
No, GSTR-1A cannot be filed once GSTR-3B is filed for the same tax period. However, amendments to previously filed GSTR-1 can continue in subsequent GSTR-1 filings.
5. Is it compulsory to file Form GSTR-1A?
No, filing GSTR-1A is optional. Taxpayers can use GSTR-1A to:
- Add new records missed while filing GSTR-1
- Amend records reported in the same period in GSTR-1
6. What are the available modes of preparing Form GSTR-1A?
GSTR-1A can be filed only through the online mode or via GSP (GST Suvidha Provider).
7. Can Nil Form GSTR-1A be filed?
No, filing Nil GSTR-1A is not available.
8. Can I amend records reported in earlier GSTR-1 in current GSTR-1A?
No, GSTR-1A allows amendments only for records filed in the current tax period’s GSTR-1. Amendments to earlier GSTR-1 records can be made in any subsequent GSTR-1, subject to the time limit specified by law.
9. Can I file Form GSTR-3B if I save records in Form GSTR-1A but did not file it?
No, if records are saved in GSTR-1A but not filed, an error will occur during the filing of GSTR-3B. The system will not allow filing GSTR-3B unless the saved records in GSTR-1A are either deleted, reset, or filed.
10. Can I add details of a Debit Note/Credit Note in Form GSTR-1A?
Yes, debit notes and credit notes can be added in the corresponding tables of GSTR-1A.
11. Can the recipient’s GSTIN be amended in GSTR-1A?
No, the recipient’s GSTIN cannot be amended through GSTR-1A. This can only be done through GSTR-1 in subsequent tax periods.
12. Can quarterly filers amend details furnished through IFF for Month M1 or M2 in GSTR-1A?
Yes, any record furnished for Month M1 or M2 through IFF can be amended in GSTR-1A of the same tax period, available after filing GSTR-1 for the quarter.
13. Can filed GSTR-1A be amended again if GSTR-3B is not filed?
No, GSTR-1A can be filed only once for a particular tax period, even if GSTR-3B is not filed.
To Access the Detailed Manual on How to File GSTR 1A CLICK HERE
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