GSTN released FAQs on GSTR-1A

GSTR-1A was introduced by the government vide notification No. 12/2024 on 10th July 2024 which is an optional Form/ facility.

This has been provided to the taxpayers to add or amend particulars of a supply of the current tax period, which was missed out or was wrongly reported in FORM GSTR-1 of the said tax period, before filing the GSTR-3B return of the said tax period.

Form GSTR-1A will be available to all taxpayers beginning in August 2024, allowing them to change the information submitted in FORM GSTR-01 for the month of July 24.

GSTN now issued Frequently Asked Questions on GSTR-1A. Let’s go through the FAQs.

FAQ on GSTR-1A

What is Form GSTR-1A? Who is required to file Form GSTR-1A?

A taxpayer who needs to amend any supply record furnished in GSTR 1 or needs to add any supply record of the same tax period, the same can be done through GSTR 1A in the same month after filing GSTR-1 and before filing GSTR-3B.

E.g.: GSTR 1 for the month of August 2024 has been furnished by the taxpayer on the 10th of September 2024. The taxpayer made a mistake in two records and failed to submit one in its GSTR 1. Now, GSTR 1A will be opened for him/her on September 10th or the due date of GSTR 1 (September 11th), whichever is later. The taxpayer will be able to modify the inaccurate entry and add the missing record to Form GSTR 1A. The right value will be automatically supplied in its GSTR 3B.

When GSTR 1A will be available for filing?

GSTR-1A will be open for monthly filers from the later of the following two dates, till the actual filing of GSTR-3B of the same tax period:

• Due date of filing of GSTR1 i.e., 11th of the following month or
• Date of actual filing of GSTR-1

GSTR-1A will be open for quarterly filers from the later of the following two dates, till the filing of GSTR-3B of the same tax period (Quarter):

• Due date of filing the GSTR1 i.e., 13th of the month following the end of quarter.
• Date of actual filing of GSTR-1 (Quarterly).

What is the due date for filing Form GSTR-1A?

There is no due date for filing GSTR-1A. It can be filled out till the filing of GSTR-3B for the same tax period.

Can I file Form GSTR 1A after filing Form GSTR 3B?

No, a taxpayer cannot file GSTR-1A if GSTR-3B is filed for the same tax period. However, the feature of changing records reported in a previously filed GSTR-1 in subsequent GSTR-1 would remain unchanged.

Is it compulsory to file Form GSTR 1A?

No, GSTR 1A is optional. Taxpayers can file GSTR-1A in the following scenario:

a. To add new records that taxpayers missed out while filing in form GSTR-1, and/or
b. To amend records that were already reported in the same period in form GSTR-1.

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