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