Simple to Know New Return Form GSTR 1A with Filing Process

The GST council has recommended one additional GST return Form, GSTR-1A. A new optional form, lets you change your GSTR-1 for a specific tax period. This means you can:

• Add any sales details you missed in your original GSTR-1 filing.
• Correct any mistakes you made in the reported sales details before the GSTR-3B filing.
• This will help ensure that the accurate tax liability is automatically reflected in the GSTR-3B form.

Latest Updates

01st August 2024

• Manual filing guide and FAQs for GSTR-1A filing form. View more, FAQs, GSTR-1A Filing Guide

26th July 2024

• The GSTN department has recently issued a new advisory about the GSTR-1A form. read more

Changes in GSTR-1A Before GSTR-3B Filing

The Form GSTR-1A shall furnish, the flexibility feature in the amendment. GSTR-1A shall permit the assessees to revise or add records within the identical month/same period post-filing GSTR-1 and before filing GSTR-3B. The assessees could not alter GSTR-1 in the identical duration post it has been filed. Any change or missed records should be reported in the GSTR-1 of the next return period.

The obligation revised shall be populated automatically in GSTR-3B, which enables the correct liability release.

Revisions or missed records could be notified in GSTR-1A prior to filing GSTR-3B, which also promotes, effective reporting.

What Does the Term GSTR- 1A Signify?

GSTR-1A authorized a registered assessee to update the details of sales for GSTR-1 which was filed before. Since 2017 the form is no longer in use. The data was derived from the buyer’s GSTR-2A when he altered any data. The seller either accepts or rejects the changes. Changes carried by the seller would have automatically been reflected in the GSTR-1.

In What Way Is GSTR-1A Distinct from GSTR-1?

GSTR-1 is a return that contains all the sales particulars. The seller taxpayer filled it. Information from one’s GSTR-1 will arise in his buyer’s GSTR-2 where he may alter some information. But till now the GSTR-2 and GSTR-3 have been suspended. Therefore, the information from GSTR-1 was passed onto GSTR-2A of the respective buyers.

In What Way Does GSTR-1A Work?

Check the example below for simplification:

• Naveen purchases 100 pencils worth Rs. 500 from Rahul General Store
• Rahul General Store has incorrectly shown it as Rs. 50 sales in his GSTR-1 Form
• The data from Rahul’s GSTR-1 form will stream into the GSTR-2A of Naveen
• Naveen immediately corrects it to Rs. 500
• This change is reflected in Rahul’s GSTR-1A
• When Rahul receives this correction, his GSTR-1 form gets updated automatically

Important Instructions for Filing of GSTR-1A

• It is an additional facility provided to add any particulars of the current tax period missed out in reporting in FORM GSTR-1 of the current tax period or amend any particulars already declared 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)The form is an optional form without a levy of late fees.

• The FORM will be available on the portal after the due date of filing of FORM GSTR -1 or the actual date of filing of FORM GSTR 1, whichever is later, till filing of the corresponding FORM GSTR-3B of the same tax period. Similarly, for quarterly taxpayers, the FORM GSTR-1A shall be opened quarterly after the filing of the FORM GSTR-1 (Quarterly) or the due date of filing of FORM GSTR -1 (Quarterly), whichever is later, till the filing of FORM GSTR-3B of the same tax period.

• The particulars declared in FORM GSTR-1A along with particulars declared in FORM GSTR-1 shall be made available in FORM GSTR-3B. In case of taxpayers opting for filing of quarterly returns the same shall be made available in FORM GSTR-3B (Quarterly) along with particular furnished in FORM GSTR-1 and IFF of Month M1 and M2 (if filed).

• Amendment of a document which is related to a change of Recipient’s GSTIN shall not be allowed in GSTR-1A.

• In addition to the GSTR-2B already generated, GSTR-2B shall also consist of all the supplies declared by the respective suppliers in GSTR-1A. However, supplies declared or amended in FORM GSTR-1A shall be made available in the next open FORM GSTR-2B. For example,
  • (i) A supplier issued two invoices INV1 and INV2 in January 2023. Then he furnished the details of the invoice INV1 on 8th Feb 2023 in FORM GSTR-1. However, he misses one invoice INV2 and furnishes the details of the same in FORM GSTR-1A on 15th Feb 2023. In this case, INV1 will go to the FORM GSTR-2B of the recipient for January made available on 14th Feb 2023. Further, INV2 will be made available in FORM GSTR-2B of the recipient for February and made available on 14th March 2023.
  • (ii) a supplier issues two invoices INV3 and INV4 in January 2023. Then he furnished the details of the invoice INV3 on 15th Feb 2023 in FORM GSTR-1. However, he declared INV 4 in FORM GSTR-1A on 16th Feb 2023. In this case, both INV3 and INV4 will be made available in FORM GSTR-2B of the recipient for February made available on 14th March 2023.

Procedure to E-file GSTR 1A Form

Part 1 to Part 3 – Amendment of outward supplies of goods or services for the current tax period

1. GSTIN

2. (a) Legal name of the registered person
   (b) Trade name, if any
3. (a) ARN
   (b) Date of ARN

Part 4 – Taxable outward supplies made to registered persons (including UIN-holders) other than supplies covered by Table 6

• 4A. Supplies other than those [attracting reverse charge (including supplies made through e-commerce operator attracting TCS)]
• 4B. Supplies attracting tax on a reverse charge basis

Part 5 – Taxable outward inter-State supplies to un-registered persons where the invoice value is more than Rs 1 lakh

Part 6 – Zero-rated Supplies and Deemed Exports

• 6A. Exports
• 6B. Supplies made to SEZ unit or SEZ Developer
• 6C. Deemed exports

Part 7 – Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies covered in Table 5

• 7A. Intra-State supplies Consolidated rate-wise outward supplies [including supplies made through e-commerce operators attracting TCS]
• 7B. Inter-State Supplies where invoice value is upto Rs 1 Lakh [Rate wise]–Consolidated rate-wise outward supplies [including supplies made through e-commerce operators attracting TCS]

Part 8 – Nil-rated, exempted and non-GST outward supplies

• 8A. Inter-State supplies to registered persons
• 8B. Intra- State supplies to registered persons
• 8C. Inter-State supplies to unregistered persons
• 8D. Intra-state supplies to unregistered persons

Part 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 the current period and amendments thereof]

• 9A. Amendment of invoice/Shipping bill details furnished
• 9B. Debit Notes/Credit Notes [original]
• 9C. Debit Notes/Credit Notes [Amended]

Part 10 – Amendments to taxable outward supplies to unregistered persons furnished in FORM GSTR-1 for current tax periods in Table 7

• 10A. Intra-State Supplies[including supplies made through e-commerce operator attracting TCS] [Rate wise]
• 10B. Inter-State Supplies[including supplies made through e-commerce operator attracting TCS] [Rate wise]

Part 11 – Consolidated Statement of Advances Received/Advance adjusted in the current tax period/ Amendments of information furnished in the current tax period [(Net of refund vouchers, if any)]

I Information for the current tax period

• 11A. Advance amount received in the tax period for which invoice has not been issued (tax amount to be added to output tax liability)
  • 11A (1). Intra-State supplies(Rate Wise)
  • 11A (2). Inter-State Supplies(Rate Wise)
• 11B. Advance amount received in an earlier tax period and adjusted against the supplies being shown in this tax period in Table Nos. 4, 5, 6 and 7
  • 11B (1). Intra-State Supplies (Rate Wise)
  • 11B (2). Inter-State Supplies(Rate Wise)

II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for the current tax period [Furnish revised information]

Part 12- HSN-wise summary of outward supplies

Part 13- Documents issued during the tax period

Part 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]

• 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]

Part 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]

• 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]

• 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]