In the 53rd Council meeting, the GST Council introduced several initiatives to ease compliance for taxpayers. Notably, among these is the reintroduction of Form GSTR-1A, an optional facility available from August 2024. While GSTR-1A was initially suspended within a few months after its introduction in 2017, it was now reintroduced in 2024. This form allows taxpayers to amend sales invoices reported in GSTR-1 within the same tax period, thereby smoothing the correction process and ensuring accurate reporting.
Now we will explore in detail all about Form GSTR-1A – its utility, filing process and who needs to file it.
Why Form GSTR-1A? What is its utility?
Through Form GSTR-1 a supplier reports his outward supplies. Then, these supply details flow into GSTR-3B, for the calculation of output tax liability. Previously, if any details were missed or misreported in GSTR-1, the only way to amend them was in the GSTR-1 of the next tax period. Now, as per the CBIC Notification 12/24, with GSTR-1A, any corrections in GSTR-1 are possible in the same tax period resulting in an accurate calculation of tax liability in GSTR-3B. So, GSTR 1A means the amendment return for GSTR-1.
Understanding through an Example
Mr. Sameer filed his GSTR-1 for August 2024 on 7th September, 2024. However, after filing, he realized he made mistakes in one of the invoices and missed reporting one invoice. Now, he has the option to make these corrections through GSTR-1A. GSTR-1A will open for him on 11th September, 2024 (date of filing GSTR1 or due date of filing GSTR1 whichever is later). Once Mr. Sameer makes these amendments in GSTR-1A, the correct values will flow in his GSTR-3B, ensuring accurate calculation of his tax liabilities.
Difference Between GSTR-1 and GSTR-1A
GSTR-1 is the original return filed with outward suppliers. Once it is filed and details have flowed into the recipient’s GSTR-2B, the recipient can notice certain discrepancies. To address these discrepancies in the same tax period, suppliers can now file GSTR-1A. So, GSTR 1 is the original returns for outward supplies and GSTR 1A means amendment for GSTR-1 return.
When Can You File GSTR-1A?
GSTR-1A can be filed only when a recipient rejects/modifies/adds new details to their filed GSTR-2, GSTR-4, or GSTR-6 returns. These modifications should also be addressed in the supplier’s GST returns, which can be done through GSTR-1A in the same tax period.
Moreover, the suppliers can file their GSTR-1A only if the recipient has not already filed GSTR-3B. The availability of GSTR-1A is between the filing date of GSTR-1 or GSTR-1 due date (11th/13th as per monthly or quarterly filing), whichever is later.
Important features of Form GSTR-1A
CBIC through its notification no. 12/2024 dt. 10th July, 2024 and by adding proviso to Rule 59(1) introduced form GSTR-1A.
Below are the key features of Form GSTR-1A:
1. Taxpayers can use GSTR-1A to amend the details of missing or misreported supplies in GSTR-1 in the current tax period itself.
2. Filing GSTR-1A is optional. Hence, even if your data in GSTR-1 is incorrect, you can choose to amend it through GSTR-1A or in the next month’s GSTR-1.
3. There is no penalty or late filing fee in case of GSTR-1A.
4. Amendments through GSTR-1A will reflect in the GSTR-3B of the same tax period. However, recipients will see changes only in GSTR-2B of the next tax period.
5. GSTR-1A cannot be used for correcting the GSTIN. GSTIN correction can be done only through GSTR-1 in the next tax period.
6. Taxpayers can file GSTR-1A only online and through a GSP (GST Suvidha Provider).
7. Taxpayers can file GSTR-1A only once for a particular tax period.
Availability of GSTR-1A on GST portal
For Monthly Filers:
- GSTR-1A will be available on the portal every month starting from the due date of GSTR-1 or the actual date of filing GSTR-1, whichever is later.
For Quarterly Filers:
- GSTR-1A will be available quarterly after the actual filing of GSTR-1 (Quarterly) or the due date for filing GSTR-1 (Quarterly), whichever is later.
- The details reported in GSTR-1A and GSTR-1 (Quarterly) or through the IFF for months M1 and M2 will reflect in GSTR-3B (Quarterly) for the same tax period.
- However, there is no separate amendment facility for records submitted through the IFF during the M1 and M2 months.
Format of GSTR-1A
The CBIC notification No. 12/2024 dated July 10, 2024 also includes the format for Form GSTR-1A, providing taxpayers with detailed guidelines on its usage and structure.
Link to access the notification – https://taxinformation.cbic.gov.in/view-pdf/1010097/ENG/Notifications
How to File Form GSTR-1A: A Step-by-Step Guide
Form GSTR-1A can be filed online through the GST portal. Follow these steps to ensure accurate submission:
1. Open the GST Portal. Start by logging in with your credentials.
2. Once logged in, navigate to the dashboard.
3. Next, click on the ‘File Returns’ option.
4. Then select the tax period (month or quarter) for which you want to file GSTR-1A.
5. Ensure that you have already filed GSTR-1 for the selected tax period, as GSTR-1A will only be active afterward.
6. From the menu, select GSTR-1A and click on ‘Prepare Online’.
7. Now you can add new invoices or amend existing ones. Lastly, when all changes are made, submit the return.
Consequently, the combined details from GSTR-1 and GSTR-1A will reflect in GSTR-3B for that tax period.
How to fill out form GSTR-1A?
Below are the major sections in Form GSTR-1A, along with explanations and instructions for filling them out:
| Table | Particulars | How to fill? |
| 1. | GSTIN | – |
| 2. | Legal Name/ Trade Name of the registered person | – |
| 3. | ARN/Date of ARN | <Auto> |
| 4. | Taxable outward supplies made to registered persons (including UIN-holders) other than supplies covered by Table 6 | Taxpayers can enter extra invoice details beyond those already filed in GSTR-1 |
| 5. | Taxable outward inter-State supplies to un-registered persons where the invoice value is more than Rs 1 lakh | Taxpayers can enter extra invoice details beyond those already filed in GSTR-1 |
| 6. | Zero rated supplies and Deemed Exports | Taxpayers can enter extra invoice details beyond those already filed in GSTR-1 |
| 7. | Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies covered in Table 5 | > Taxpayers can enter extra invoice details beyond those already filed in GSTR-1. > If a POS with any rate combination has been declared in GSTR-1, taxpayer cannot add a new rate in Table 7. Instead, use the amendment facility in Table 10. |
| 8. | Nil rated, exempted and non-GST outward supplies | Taxpayers can enter extra invoice details beyond those already filed in GSTR-1 |
| 9. | Amendments to taxable outward supply details furnished in FORM- GSTR-1 for the current tax periods in Table 4, 5 and 6 [including debit and credit notes issued during current period and amendments thereof] | Amendment of values reported in table 4A, 4B, 5, 6A, 6B 6C and 9B in IFF, for the first and second months of a quarter and GSTR-1 of the current tax period. |
| 10. | Amendments to taxable outward supplies to unregistered persons furnished in FORM GSTR-1 for current tax periods in Table 7 | Amendments in details of supplies to unregistered persons furnished in GSTR-1 |
| 11. | Consolidated Statement of Advances Received/Advance adjusted in the current tax period/ Amendments of information furnished in current tax period [(Net of refund vouchers, if any)] | > Taxpayers may declare details of advances for the current tax period beyond those already filed in GSTR-1. > If a POS with any rate combination has been declared in GSTR-1, taxpayer cannot add a new rate through these tables. So, they must use amendment facility in Table 10. |
| 12. | HSN-wise summary of outward supplies | HSN details as per additional/amendments details reported in GSTR 1A. |
| 13. | Documents issued during the tax period | Any changes in the documents such as invoices, revised invoices, debit and credit notes, refund and payment vouchers, etc. issued during the relevant tax period |
| 14. | Details of the supplies made through e-commerce operators on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5) [Supplier to report] | Additional details of supplies made through ECO for the current tax period |
| 14A. | Amendment to details of the supplies made through e-commerce operators on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5) [Supplier to report] | Amendment in details already declared in GSTR1 of the current period. |
| 15. | Details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay tax u/s 9(5) [e-commerce operator to report] | ECO Taxpayers may declare additional details of supplies for unregistered recipients for the current tax period. |
| 15A (I). | Amendment to details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay tax u/s 9(5) [e-commerce operator to report, for registered recipients] | Taxpayers may amend details already declared in GSTR1. |
| 15A (II). | Amendment to details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay tax u/s 9(5) [e-commerce operator to report, for unregistered recipients] | Taxpayers may amend details already declared in GSTR1. |
Common errors while filing GSTR-1A
If a taxpayer saves any record in Form GSTR-1A but doesn’t file it, they will encounter an error when filing Form GSTR-3B. To resolve this, the taxpayer can do three things. He must either delete the saved record in GSTR-1A, reset Form GSTR-1A, or file GSTR-1A before proceeding with GSTR-3B.
Conclusion
While we strive for accurate GST return filing through GSTR-1, occasional errors are inevitable. Although automated GST software greatly reduces these risks, Form GSTR-1A adds an extra layer of protection by allowing corrections. Also, it lowers the risk of penalties and interest and eases the compliance burden. In addition, it reduces unnecessary disputes during GSTR-1 and GSTR-3B reconciliations. While businesses are increasingly relying on automation and advanced GST software for accurate filings, GSTR-1A further enhances efficiency, ensuring a smoother, more compliant process.
