New Return GSTR-1A : Know the Rules, Date and Format

GSTR-1A is a document containing changes made to sales invoices reported in GSTR-1. The form was suspended within a few months of implementing GST in 2017 but has been reintroduced in 2024 through 53rd GST Council Meeting (held on 22 June 2024)

Latest Updates on GSTR-1A

18th June 2024
GSTR-1A APIs are introduced by the GST Network, indicating a possible reintroduction of the GSTR-1A form and its implementation soon on the GST portal.

22nd June 2024
GSTR-1A is recommended by GST council in its 53rd GST council Meeting.

Notification coming soon

will be Available on GST Portal Soon

What is GSTR-1A?

The Council recommended providing a new optional facility by way of FORM GSTR-1A to facilitate the taxpayers to amend the details in FORM GSTR-1 for a tax period and/ or to declare additional details, if any, before filing of return in FORM GSTR-3B for the said tax period. This will facilitate taxpayer to add any particulars of supply of the current tax period missed out in reporting in FORM GSTR-1 of the said tax period or to amend any particulars already declared in FORM GSTR-1 of the current tax period (including those declared in IFF, for the first and second months of a quarter, if any, for quarterly taxpayers), to ensure that correct liability is auto populated in FORM GSTR-3B.

When was GSTR-1A to be filed?

GSTR-1A would be available for filing after filing GSTR-1 for the given tax period but before filing GSTR-3B of a particular period to amend the data filed in GSTR-1

What would happen to changes made after filing GSTR-3B?

As per the update, amendments in GSTR-1A cannot again be amended in the subsequent month’s GSTR-1. One can modify only the unamended records in the subsequent period’s GSTR-1.

Details of GSTR-1A

The format of the reintroduced GSTR-1A is yet to be notified. From the older format, there are five headings in the GSTR-1A format prescribed by the government.

We have explained each heading along with the details required to be reported under GSTR-1A.

1. GSTIN: Each taxpayer will be allotted a state-wise PAN-based 15-digit Goods and Services Taxpayer Identification Number (GSTIN).

2. Name of the Taxpayer: Name of the taxpayer, including legal and trade name.

3. Month, Year: Mention the relevant month and year for which GSTR-1A is being filed.

4. Taxable outward supplies made to registered persons including supplies attracting reverse charge other than the supplies covered in Table No. 4

This heading will include:

• Changes made to normal sales invoices (no reverse charge).
• Changes made to sales invoices attracting reverse charge.
• Exports will be covered in the next table.

5. Zero-rated supplies made to SEZ and deemed exports

This heading will include:

• Changes made to the details of supplies made to SEZ units or SEZ developers.
• Changes made to supplies related to deemed exports.
• However, changes in actual exports outside India cannot be reflected as the buyer will not file any GST return.

6. Debit notes, credit notes (including amendments thereof) issued during the current period

This heading will capture any changes made by buyers to debit notes or credit notes issued by you.

Finally, sign off with a declaration that all information has been supplied and is correct and any reduction in output tax has been passed on to the buyer.

Now this is good news that GSTR-1 amendment return is announced but now taxpayers are also awaiting the option to amend GSTR-3B Return which is not available till date.

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