GSTR-1A

GSTR-1A is a document containing changes made to sales invoices reported in GSTR-1. The form was suspended within few months of implementing GST in the year 2017 but has been reintroduced in 2024. In this article, we discuss the following topics in detail:

What is GSTR-1A?

The Form GSTR-1A shall furnish, the flexibility feature in the amendment. GSTR-1A shall permit the assesses to revise or add records within the identical month/same period post-filing GSTR-1 and before filing GSTR-3B. The assesses 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.

When was GSTR-1A to be filed?

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

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.

Example

Nikhil purchases 100 pencils worth Rs. 5000 from Rahul General Store. Rahul General Store has incorrectly shown it as Rs. 500 sales in his GSTR-1 Form. The data from Rahul’s GSTR-1 form will stream into the GSTR-2A of Nikhil. Nikhil immediately corrects it to Rs. 5000. This change is reflected in Rahul’s GSTR-1A. When Rahul receives this correction, his GSTR-1 form gets updated automatically.

DISCLAIMER: The information provided in this article is intended for general informational purposes only and is based on the latest guidelines and regulations. While we strive to ensure the accuracy and completeness of the information, it may not reflect the most current legal or regulatory changes. Taxpayers are advised to consult with a qualified tax professional or you may contact to our tax advisor team through call +91-9871990777 or info@semantictaxgen.in the appropriate government authority to verify the accuracy of the information and to obtain advice on their specific tax situations.