Q 1. What is GSTR 1A ?
Answer No 1: GSTR-1A is nothing but just a form which allows a registered taxable person to update the details of his sales for GSTR-1 which was filed earlier.
Generally, The information comes the buyer’s GSTR-2 when he modifies any data. Seller may either affirms or reject the changes. Changes accepted by seller will be automatically reflected in the GSTR-1.
That means if detail furnished by you in GSTR 1 is 100% correct as well accepted by your buyer then GSTR 1A has no relevance for you.
Q 2. Why GSTR-1A and how it is different from GSTR-1?
Solution No. 2: GSTR 1 A is for ensuring reliability and acceptability of GSTR-1, means double assurance of a transaction.
As far as difference is concerned GSTR 1 is to be filled however GSTR 1A is auto drafted.
Information from your GSTR-1 will appear in your buyer’s GSTR-2A where he may change some information. The changed information will now appear to you in GSTR-1A. You have to accept or reject the edits.
Q 3. How does GSTR-1A work?
Solution No 3: Explained through example:
Kishan buys 100 Mobile Phones worth Rs. 80,000 from Vijay Sales.
Vijay Sales has erroneously shown it as Rs. 50,000 sales in his GSTR-1.
The data from Vijay sales GSTR-1 will flow into GSTR-2A of Kishan.
Kishan corrects it to Rs. 50,000.
This correction is reflected in Vijay sales GSTR-1A.
When Vijay sales accepts this correction, his GSTR-1 gets automatically updated.
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Please advise when does details from recipient’s GSTR-2 will reflect in supplier’s GSTR-1A. Is it real time or only after filing of GSTR-2 by recipient?
And what happens if entry filed by recipient is rejected by supplier despite being true? What happens if entry filed by recipient is false? How would a restaurant person return gets impacted if it accepts GSTR-1A entry, even though it has already made cumulative entry under B2C as part of GSTR-1?