In an effort to enhance transparency and compliance in tax filings, the Government of India, through notification no. 12/2024 dated 10th July 2024, introduced Form GSTR-1A. Effective from the July 2024 tax period, this optional form allows taxpayers to add, amend, or rectify any supply details reported or missed in the current period’s GSTR-1 before filing the GSTR-3B return for the same period. Form GSTR-1A becomes available after filing GSTR-1 or after its due date, whichever is later. This article provides a detailed manual for filing GSTR-1A and answers frequently asked questions to guide taxpayers through the process.
Detailed Analysis
1. What is Form GSTR-1A? Form GSTR-1A is an optional facility for taxpayers to correct or add any supply records reported in GSTR-1 for the same tax period before submitting the GSTR-3B return. For example, if a taxpayer files GSTR-1 for August 2024 on 10th September 2024 and realizes errors or omissions, they can use GSTR-1A to make corrections or additions starting from the due date of GSTR-1 (11th September) until GSTR-3B is filed.
2. Availability of GSTR-1A GSTR-1A is available from the later of the due date of GSTR-1 or the actual filing date of GSTR-1, up until the filing of GSTR-3B for the same tax period. For monthly filers, this is from the 11th of the following month, and for quarterly filers, from the 13th of the month following the quarter.
3. Filing Deadlines and Conditions There is no specific due date for GSTR-1A; it must be filed before GSTR-3B for the same tax period. Once GSTR-3B is filed, GSTR-1A cannot be submitted. Instead, amendments can be made in subsequent GSTR-1 filings.
4. Is Filing GSTR-1A Mandatory? Filing GSTR-1A is not compulsory. It is only necessary if a taxpayer needs to add or amend supply records that were missed or inaccurately reported in GSTR-1.
5. Modes of Filing GSTR-1A can be filed online or through a GST Suvidha Provider (GSP).
6. Amendments and Errors Taxpayers cannot file a Nil GSTR-1A. If errors or omissions are discovered, they must be corrected before filing GSTR-3B, as the system will not allow GSTR-3B submission with unfiled records in GSTR-1A. If any record is saved but not filed in GSTR-1A, it must be either deleted or filed before GSTR-3B can be submitted.
7. Adding Debit/Credit Notes and GSTIN Amendments Debit and credit notes can be added in the respective sections of GSTR-1A. However, the recipient’s GSTIN cannot be amended through GSTR-1A and must be corrected in subsequent GSTR-1 filings.
8. Quarterly Filing and IFF For taxpayers opting for quarterly filing, records furnished through the Invoice Furnishing Facility (IFF) for the first two months of the quarter can be amended in GSTR-1A for the same tax period.
9. Limitations on Amendments Once filed, GSTR-1A cannot be amended again, even if GSTR-3B for the same period is not yet filed.
Conclusion
The introduction of GSTR-1A aims to improve accuracy and compliance in GST filings by allowing taxpayers to correct or add supply details before finalizing GSTR-3B. This detailed manual and FAQ section aims to provide clear guidance on utilizing this form effectively. While the form offers flexibility in managing errors and omissions, it also necessitates careful and timely actions to ensure compliance and avoid filing issues. Taxpayers should familiarize themselves with the processes and deadlines to fully benefit from the features of GSTR-1A.
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Goods and Services Tax
Detailed Manual and FAQs on filing of GSTR-1A
Aug 1st, 2024
As per the directions of the Government vide notification no. 12/2024 dt 10th July 2024, Form GSTR-1A has been made available to the taxpayers form July 2024’ tax period. GSTR-1A is an optional facility to add, amend or rectify any particulars of a supply reported/missed in the current Tax period’s GSTR-1 before filing of GSTR-3B return of the same tax period.
GSTR-1A shall be open for the taxpayer after filing of GSTR-1 of a tax period or after the due date of GSTR-1 whichever is later. A Detailed manual for filing of GSTR-1A and related FAQs can be seen below –
Detailed manual for filing GSTR-1A – Manual | Form GSTR-1 Creation & Submission of Outward Supplies Return
FAQ on Filing GSTR-1A – https://tutorial.gst.gov.in/downloads/news/creative_faqs_on_gstr1a_fo_cr25785.pdf
Thanks,
Team GSTN
FAQ on GSTR-1A – Amendment to GSTR 1
Q.1 What is Form GSTR-1A? Who is required to file Form GSTR-1A?
Ans. A taxpayer who needs to amend any supply record furnished in GSTR 1 or need to add any supply record of same tax period, the same can be done through GSTR 1A in the same month after filing of GSTR-1 and before filing of GSTR-3B.
E.g. GSTR 1 for the month of August 2024 has been furnished by the taxpayer on 10th of September 2024. Taxpayer committed a mistake in 2 records and missed to report one record in its GSTR 1. Now GSTR 1A shall be opened for him/her on 10th of September or due date of GSTR 1 (i.e. 11th of September) whichever is later. The Taxpayer will be able to amend the incorrect record and shall also be able to add the missed record in Form GSTR 1A. The correct value shall be auto populated in its GSTR 3B.
Q.2 When GSTR 1A will be available for filing?
Ans. GSTR -1A will be open for monthly filer from the later of the following two dates, till the actual filing of GSTR-3B of the same tax period:
1. Due date of filing of GSTR1 i.e., 11th of the following month or
2. Date of actual filing of GSTR-1
GSTR -1A will be open for quarterly filer from the later of the following two dates, till the filing of GSTR-3B of the same tax period (Quarter):
1. Due date of filing the GSTR1 i.e., 13th of the month following the end of quarter.
2. Date of actual filing of GSTR-1 (Quarterly).
Q.3 What is the due date for filing Form GSTR-1A?
Ans. There is no due date for filing of GSTR-1A. It can be filled till the filing of GSTR-3B of the same tax period.
Q.4 Can I file Form GSTR 1A after filing Form GSTR 3B?
Ans. No, taxpayer cannot file GSTR-1A once GSTR-3B is filed for the same tax period. However, the functionality of amending records reported in previously filed GSTR-1 in subsequent GSTR 1 will be continued as it is.
Q.5 Is it compulsory to file Form GSTR 1A?
Ans. No, GSTR 1A is optional. Taxpayer can file GSTR-1A in following scenario:
a. To add new records which taxpayer missed out while filing in form GSTR-1, and/or
b. To amend records which were already reported in same period in form GSTR-1.
Q.6 What are the available modes of preparing Form GSTR-1A?
Ans. GSTR 1A can be filed only through online mode and through GSP.
Q.7 Can Nil Form GSTR-1A be filed?
Ans. No, filing of Nil GSTR 1A is not available.
Q.8 Can I amend the records reported in earlier GSTR 1 in current GSTR-1A?
Ans. No, GSTR 1A allows to amend the records filed in the GSTR 1 of current tax period only. The records reported in earlier GSTR 1, can be amended in any subsequent GSTR 1 subject to the time limit specified in the law.
Q.9 Can I file Form GSTR 3B if I save some records in Form GSTR-1A but did not file Form GSTR-1A
Ans. In case a taxpayer saved any record in Form GSTR-1A but did not file the same before filing the GSTR-3B then he would face error at the time of filing of GSTR 3B, system will not allow to file GSTR 3B. Therefore, he would require to either delete the saved record in GSTR 1A or reset Form GSTR 1A or file GSTR 1A before filing GSTR 3B.
Q.10 Can I add the details of a Debit Note / Credit Note in Form GSTR-1A?
Ans. Yes. A debit note / credit note can be added in the corresponding tables of GSTR 1A.
Q.11 Can Recipient’s GSTIN be amended in GSTR-1A
Ans. No, GSTIN of the recipient cannot be amended through GSTR1A. Same can be done only through GSTR 1 of the following tax periods.
Q.12 I have opted for Quarterly filing of Form GSTR-1. Can I add or amend details of any record furnished through IFF for the Month M1 or M2 in GSTR-1A?
Ans. Yes. Any record furnished for the month of M1 or M2 through IFF can be amended in GSTR 1A of the same tax period which will be available to the taxpayer after filling of GSTR 1 for the quarter.
Q.13 Can the filed GSTR 1A amended again if the GSTR 3B is not filed?
GSTR 1A can be filed only once for a particular tax period even if GSTR 3B is not filed.
After filing GSTR1A. What about GSTR2B record? Is it going to change with amended figures. If yes, than again excercise for reconciliation.