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What is GSTR-1A?

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What is GSTR-1A?

GSTR-1A is a form used under the Goods and Service Tax system to help taxpayers amend or add records to their GSTR-1 filings. If a taxpayer needs to correct or add information to their GSTR-1 for the same tax period, they can use GSTR-1A to make these changes any time after submitting GSTR-1 and before filing GSTR-3B for that period.

When did GSTR-1A come info force

  • Initially introduced in 2017 but then suspended, the form was re-introduced in July 2024. The CBIC vide its Notification No.12/2024 dated 10th July 2024, adding a proviso to Rule 59(1) re-introducing the Form GSTR-1A. The GST council had previously approved it on 22nd June 2024 and APIs were introduced on 18th June.

When to Use GSTR-1A:

  • Correction and Addition: GSTR-1A allows you to correct any errors or add missed records to your GSTR-1, provided you do so before filing your GSTR-3B for the same period.
  • Example: Ajay sold Krishna Rs. 5,000 worth of good’s but only reported it as Rs. 500 in GSTR-1. He can change the figure to Rs. 5,000 before filing his GSTR-3B .

Timing for Filing GSTR-1A:

  • Monthly Filers: From the later of either the GSTR-1 due date (11th of the following month) or the actual GSTR-1 filing date, until the GSTR-3B for the same month is filed.
  • Quarterly Filers: From the later of either the GSTR-1 due date (13th of the month following the end of the quarter) or the actual GSTR-1 filing date, until the GSTR-3B for the same quarter is filed.

Key Points to Remember:

  • No Due Date: There is no specific due date for filing GSTR-1A; it must be completed before the GSTR-3B for the same period.
  • Not Possible Post-GSTR-3B: Once GSTR-3B is filed for the period, GSTR-1A cannot be submitted. However, you can amend records in future GSTR-1 filings.
  • Optional Filing: GSTR-1A is optional and can be used to:
    • Add new records missed in GSTR-1.
    • Amend records already reported in GSTR-1.
  • Filing Process: GSTR-1A must be filed online. There’s no option to file a Nil GSTR-1A.

Additional Considerations:

  • Amendments: GSTR-1A only allows amendments for the current tax period. For past periods, amendments must be made in subsequent GSTR-1 filings.
  • Saved Records: If records are saved in GSTR-1A but not filed before GSTR-3B, you’ll encounter errors. Ensure GSTR-1A is filed or reset before completing GSTR-3B.
  • Debit/Credit Notes: These can be added in GSTR-1A.
  • Recipient GSTIN: Cannot be amended in GSTR-1A; changes must be made in a future GSTR-1.
  • IFF Records: Records filed through IFF for months M1 or M2 can be amended in GSTR-1A of the same period.

By understanding and utilizing GSTR-1A effectively, you can ensure accurate reporting and compliance with GST regulations.

 

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