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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Author Bio

Qualification: CA in Job / Business
Company: Own Practice
Location: Delhi, New Delhi, IN
Member Since: 16 Sep 2017 | Total Posts: 25
I am member of ICAI since Novemer, 2011. Having experience in Taxation and public speaking. i also posted few videos on you tube for GST. View Full Profile

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One Comment

  1. Aakash Goel says:

    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?

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December 2020