The new GST Return Form GSTR-1A will soon be available on the GST portal. This form allows taxpayers to make changes, corrections, and amendments to the data filled in GSTR-1 for the same month before filing GSTR-3B of that month or quarter. This new form has been notified through an amendment in Rule 59, which introduces a significant update to the GST filing process.
Amendment in Rule 59
In the said rules, in rule 59, –
(i) after sub-rule (1), the following proviso shall be inserted, namely:- “Provided that the said person may, after furnishing the details of outward supplies of goods or service or both in FORM GSTR-1 for a tax period but before filing of return in FORM GSTR-3B for the said tax period, at his own option, amend or furnish additional details of outward supplies of goods or services or both in FORM GSTR-1A for the said tax period electronically through the common portal, either directly or through a Facilitation Centre as may be notified by the Commissioner.”
Instructions for Filing GSTR-1A
Purpose
GSTR-1A allows taxpayers to add or amend details missed or declared in GSTR-1 of the current tax period.
Late Fee
There is no late fee for GSTR-1A as it is optional to file.
Availability
- The form is available after the due date or actual filing date of GSTR-1 until the corresponding GSTR-3B is filed.
- For quarterly taxpayers, GSTR-1A is available after filing or the due date of GSTR-1 (Quarterly) until the corresponding GSTR-3B is filed.
Inclusion in GSTR-3B
Details from GSTR-1A, along with those from GSTR-1, are included in GSTR-3B. For quarterly filers, these details are included in GSTR-3B (Quarterly) along with GSTR-1 and IFF for the first two months.
Restrictions
Changes to the recipient’s GSTIN cannot be made in GSTR-1A.
Impact on GSTR-2B
- GSTR-2B will include supplies declared by suppliers in GSTR-1A.
- Supplies declared or amended in GSTR-1A will appear in the next open GSTR-2B.
Examples
Example 1: If a supplier files invoice INV1 in GSTR-1 on February 8th but misses INV2 and files it in GSTR-1A on February 15th, INV1 appears in the recipient’s GSTR-2B for January (available February 14th), while INV2 appears in the GSTR-2B for February (available March 14th).
Example 2: If a supplier files invoice INV3 in GSTR-1 on February 15th but files INV4 in GSTR-1A on February 16th, both INV3 and INV4 appear in the recipient’s GSTR-2B for February (available March 14th).
Instructions for Specific Tables
| Table No. | Instructions |
|---|---|
| 4A, 4B, 5, 6, 9B (for registered recipients) | Declare additional details of invoices/documents for the current tax period not declared in GSTR-1. |
| 7 | Declare additional invoice/document details for the current tax period not declared in GSTR-1. If POS with a specific rate is declared in GSTR-1, a new rate cannot be added; use Table 10 for amendments. |
| 8 | Declare additional details of Nil rated, Exempted, and Non-GST supplies for the current tax period not declared in GSTR-1. |
| 9A and 9C | Amend values reported in Table 4A, 4B, 5, 6A, 6B, 6C, and 9B in IFF for the first and second months of a quarter, if any, and GSTR-1 of the current period. |
| 12 | Declare HSN details for additional/amended details reported in GSTR-1A. For downward amendments, use a minus sign for the differential part. |
| 11A(1) & 11A(2), 11B(1) & 11B(2) | Declare details of advances received or adjusted for the current tax period not declared in GSTR-1. If POS with a specific rate is declared in GSTR-1, a new rate cannot be added; use Table 11(II) for amendments. |
| 14 | Declare additional details of supplies made through e-commerce operators for the current tax period. |
| 15 | ECO taxpayers declare additional details of supplies for unregistered recipients (rate-wise) for the current tax period not declared in GSTR-1. |
| 10, 11(II), 14A, 15A(I), 15A(II) | Amend details already declared in GSTR-1 of the current period. |
The introduction of GSTR-1A is a positive change by the government, allowing for better accuracy and flexibility in the GST return filing process. However, GST registered taxpayers are eagerly awaiting a revision option for GSTR-3B, which may hopefully be notified soon.
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