GSTR 1A - Meaning, Format, Filing Process, and Due Date

GSTR 1A means an optional additional return. It was introduced through Notification No. 12/2024–Central Tax dated 10th July 2024 (amending Rule 59). This return was made available from August 2024 tax period onward on the GST portal. This return is introduced by the Central Board of Indirect Taxes and Customs. It is a document that involves changes made to sales invoices reported in GSTR-1. The form is not suspended but it is fully operational. Previously, in 2017, a different form called GSTR-1A was proposed but never implemented. So, the current GSTR-1A (2024 onwards) is entirely new and different. In this form, taxpayer can make amendments or add to their GSTR-1. In this piece of writing, you will learn more about GSTR 1A.

What is GSTR 1A?

GSTR 1A refers to an optional and additional return form under GST. It allows registered taxpayers to voluntary amend or add outward supply details that were reported or missed in GSTR-1 of the same tax period. It guarantees that recipients will get the correct data reflected in their GSTR-2B of the same tax period (instead of the next tax period).It also proves that suppliers will be able to correct errors without waiting for the next return period. It means a taxpayer can only file GSTR-1A once for each tax period.

Here are the key features:

1. It is optional (not mandatory)
2. This return can be filed only once per tax period
3. It must be filed before filing GSTR-3B of the same period
4. The form can be used for mistaken invoice values or missed outward supplies
5. Amendments made in GSTR-1A flow to recipients’ GSTR-2B of the same tax period

What is the difference between GSTR 1A and GSTR 1?

Here is the key difference between GSTR 1A and GSTR 1:

How does GSTR-1A work?

The tax credit from sales reported or added/amended by suppliers in GSTR-1A will be available to the recipients in GSTR-2B of the same tax period.

Who Needs to File GSTR 1A?

Any registered taxpayer who has already filed GSTR-1 for a tax period may file GSTR-1A (optional) if they discover errors or missed invoices that need to be corrected or added before filing GSTR-3B of the same period. It includes:

1. Regular taxpayers (monthly & quarterly) can use it.
2. Casual Taxable Persons can also use it if they file GSTR-1.
3. QRMP (Quarterly Return Monthly Payment) scheme filers can amend details reported through the Invoice Furnishing Facility (IFF) or GSTR-1 for the relevant quarter.

Who cannot file GSTR 1A?

In some cases some categories are not eligible to file GSTR 1A.

Listed below are the some categories:

1. Composition Dealers
2. Non-Resident Taxable Persons (NRTP)
3. Suppliers of Online Information and Database Access or Retrieval (OIDAR) services
4. Input Service Distributors (ISD)
5. Persons liable to collect TCS (Tax Collected at Source)
6. Persons liable to deduct TDS (Tax Deducted at Source)

Thus, GSTR-1A cannot be used to file a NIL return. It also cannot be used to change the recipient's GSTIN.

When is GSTR 1A gets activated?

GSTR 1A will become active after the GSTR 1 filing date or due date (monthly and quarterly), whichever is later. You can file it anytime before filing the GSTR-3B of the same tax period.

What Can Be Done in GSTR 1A?

In GSTR 1A, you can add missed invoices, debit, or credit notes. It will also allow you to amend details of invoices already reported in GSTR-1. The details can include place of supply, tax rate, taxable value, tax amount, HSN, etc. In this return, you can also report missed exports, SEZ supplies, deemed exports, and so on. You are not eligible to change the recipient's GSTIN in B2B invoices (the same rule applies to GSTR-1 amendments).

What are the details of GSTR 1A?

The CBIC (Central Board of Indirect Taxes and Customs) has set the new GSTR 1A format. It contains 15 tables.

Here is a detailed explanation:

1. GSTIN

Each taxpayer will get a 15 digit Goods and Services Taxpayer Identification Number (GSTIN) based on their state and PAN.

2. Name of the Taxpayer

The name of the taxpayer consists of legal and trade name.

3. ARN

ARN means the "Application reference number." The system will fill the date automatically.

4. Taxable outward supplies to registered persons (including UIN-holders) compared to supplies covered by Table 6

 It is a key heading in the original GSTR-1 form (Table 4A/B/C for B2B supplies). This heading consists of

1. The record changes made to sales invoices (not under reverse charge)
2. The changes made to sales invoices that attracts reverse charge

5. Taxable outward inter-state supplies to unregistered persons.

In this heading, the invoice value is more than Rs.1 lakh. It contains the outward inter-state supplies to un-registered persons. It includes supplies made through an e-commerce operator, rare wise.

6. Zero rated supplies and deemed exports

This heading captures the changes of export details. It also includes the information of supplies made to SEZ unit or SEZ developer.

7. Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies covered in Table 5

It includes the changes of intra-state and inter-state supplies up to Rs 1 lakh, which is rate.

Here is a detailed explanation:

1. Instra-state supplies must be reported consolidated and rate-wise. It includes supplies made through e-commerce operator attracting TCS
2. Inter-state supplies has the value is up to Rs. 1 Lakh which is categorised as rare. This includes sales made through online platforms that needs tax collection.
3. If a GST rate for a supply location has already been reported in GSTR-1, you cannot add a new rate in Table-7. The taxpayer should use amendment facility in Table-10 for the same.

8. Nil-rated, exempted and non-GST outward supplies

It records the changes made to both:

1. Inter-state supplies to registered persons and
2. Inter-state supplies to unregistered persons

9. Amendments to taxable outward supply details (GSTR 1) for the current tax periods in Table 4, 5 and 6. It includes debit and credit notes issued during the current period and amendments.

This heading records the changes made to:

1. Amendment of invoice/shipping bill details furnished
2. Debit notes/Credit notes [original]
3. Debit notes/Credit notes [amended]

10. Amendments to taxable outward supplies to unregistered persons (Form GSTR 1) for current tax period in Table 7.

This heading records any changes made to:

1. Intra-state supplies that includes supplies made through an e-commerce operator attract TCS. It can be reported rarely.
2. Inter-state supplies that consists of supplies made through an e-commerce operator attracting TCS. It also changes to rare-wise.

11. Summary of advances recieved, adjusted during the current tax period, or Amendments of information furnished in current tax period (Net of refund vouchers, if any)

It records any changes made to:

1. Money received in advance during the tax period for which no invoices have been sent (this amount must be added to the tax you owe). You will need to separate it into supplies within the state and supplies between states and report them by rate.
2. Amounts received earlier in taxes and adjusted with the supplies shown in this tax period in Tables 4, 5, 6, and 7. It must be divided into supplies within a state and supplies between states and reported by rate.
3. Information provided in Table No.11 (1) of the GSTR-1 form for this tax period (including any updates if there are any).
4. If a supply location with any GST rate has already been reported in GSTR-1, you cannot add a new rate in Table-7. The taxpayer should use amendment facility in Table-11(II) for the same.

12. HSN-wise summary of outward supplies

This table includes the changes to the HSN summary of outward supply provided in the GSTR 1 of the same tax period.

The GST Network started Phase-III of Table 12 for GSTR-1 and GSTR-1A. This will start from the April 2025 return period. B2B and B2C supplies should be separated in Table-12 of GSTR-1 by HSN. There is no manual entry of the HSN can be allowed as the drop down option is available to choose HSN code.

In case of any downward amendment, you can use the minus sign for the differential part.

13. Documents issued during the tax period

It contains the changes to documents issued during the same tax period. It includes invoices, debit and credit notes, refund and payment vouchers, etc.

14. Supplies through E-Commerce Operators (Section 52 and 9 (5))

In includes the changes made to:

1. Items that the online seller must collect tax on according to section 52.
2. Supplies that the e-commerce operator must pay tax on according to section 9(5).

15. Information of the Supplies made by e-commerce operators that they must pay tax on (Section 9(5))

It records the changes made to the supplies through e-commerce operators. It must be provided based on the type of supplier (registered or unregistered).

15A (I): Amendment to information of the supplies made through e-commerce operators. In this, e-commerce operator are liable to pay tax for registered recipients.

15A (II). Amendments to information about the supplies through e-commerce operators. These operators must pay tax on sales to unregistered buyers.

So, this heading will show any changes made to the supply details. The e-commerce operator must collect tax. This must be reported for unregistered recipients.

What is the Due Date for GSTR 1A?

There is no fixed due date for GSTR 1A. You must file it before the GSTR 3B filing of the same tax period. Once you file GSTR-3B, GSTR 1A for that time is locked.

How to File GSTR 1A?

Here is the step-by-step process to file GSTR 1A through the GST Portal:

Step 1

You must login to the GST portal. Then, click on the “Services”, “Returns”, and then “Returns dashboard” option.

Step 2

Select period and navigate to the GSTR-1 section. Next, proceed to the “File” option. You will see the “File GSTR-1A” button. This button will appear only after filing GSTR-1. 

Step 3

The system will generate you an auto-populates records saved or offline. You can take action on modifications, amendments, and deletions.

Step 4

You can add or amend records, then generate summary, and finally file with a DSC/EVC.

Step 5

Then you will be able to file the GSTR 1A return.

GSTR-1A is optional. Most taxpayers will not need to file it every month — only when corrections or additions are required after filing GSTR-1 but before filing GSTR-3B.Taxpayers get the opportunity to make amendments in GSTR 1, which they have already submitted

Conclusion

GSTR 1A is a reintroduced optional amendment for registered taxpayers under GST. Taxpayers can correct or add missed outward supply details in the same tax period before filing GSTR-3B. This is crucial for smooth GST compliance and accurate tax liability. A taxpayer can file GSTR 1A through the official GST portal. If you have any queries about it, contact Online Legal India.

FAQ

Q1. What is GSTR 1A?

GSTR 1A is an optional and supplementary return form under GST. A registered taxpayers can change the sales details for GSTR-1 which they submitted earlier for a specific tax period. These changes will be done before GSTR-3B. A taxpayer can correct any mistake in a transaction reported in a GSTR-1. This helps to avoid errors, notices, and potential penalties.

Q2. How is GSTR 1A different from GSTR-1 or GSTR-2B?

The GSTR 1A is different from GSTR 1 or GSTR 2B. Here is an explanation of differences:

1. GSTR 1 means a primary monthly or quarterly statement of outward supplies (sales).
2. GSTR 1A refers to an amendment form for GSTR 1. It is used in the same tax period, before filing GSTR 3B.
3. GSTR 2B is a static and system-generated statement for the recipient (buyer). It indicates their eligible Input Tax Credit (ITC) that is based on their supplier’s filings.

Q3. When can I file GSTR-1A?

You can only file GSTR-1A after you have already submitted your original GSTR-1 for a specific tax period. The deadline for GSTR-1A is connected to when you file your GSTR-3B for that period. You need to finish all changes in GSTR-1A before you click "File GSTR-3B" for that month or quarter, because the numbers in GSTR-3B will be fixed right away.

Q4. What kind of mistakes can I correct using GSTR 1A?

You can correct the mistakes using GSTR 1A, including:

1. Incorrect Invoice Values
2. Missed Supplies
3. HSN Code Corrections
4. Document Details

Disclaimer

This article is for informational purposes only and does not constitute legal advice. Online Legal India is a digital platform. If you require legal assistance, we strongly recommend consulting a qualified lawyer or law firm.