GSTR-1A to Rectify Outward Supplies / Sales — Explained

This document covers

1. Who are required to file GSTR-1A
2. Due Date of Filing GSTR-1A
3. Availability of GSTR-1A
4. Applicability of GSTR-1A
5. Features of GSTR-1A

1. Who are required to file GSTR-1A

• Any taxpayers who wants to amend any invoices filed in GSTR-1 or add any invoices for same tax period can file GSTR-1A in the same month.
• GSTR-1A can be filed post filing of GSTR-1 and before filing GSTR-3B for the same tax period.

2. Due Date of Filing GSTR-1A

• There is no specific due date for filing GSTR-1A.
• The taxpayer can file GSTR-1A until the filing of GSTR-3B for the same tax period

3. Availability of GSTR-1A

1. Monthly Taxpayers : GSTR-1A will be open for the monthly taxpayers from the later of the following dates.
   1. Due Date of filing of GSTR-1 (11th of the following month)
   2. Date of Monthly actual filing of GSTR-1
2. Quarterly Taxpayers: GSTR-1A will be open for the quarterly taxpayers from the later of the following dates.
   1. Due Date of filing of GSTR-1 (13th of the month following the end of quarter)
   2. Date of quarterly actual filing of GSTR-1

4. Applicability of GSTR-1A

GSTR-1A is applicable from August 2024.

5. Features & Restrictions of GSTR-1A

• Filing of GSTR-1A is not mandatory. It is optional
• If you don't have any changes to make, filing of GSTR-1A is not required
• GSTIN of the customer cannot be amended through GSTR-1A. The taxpayer can amend the same by filing next month GSTR-1
• GSTR-1A can be filed only once for 1 tax period.
• If the taxpayer saves any record in form GSTR-1A but did not file the same, he is not allowed to file GSTR-3B. The taxpayer should delete or reset the data in GSTR-1A before filing GSTR-3B