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Home > GST > Help Center > GSTR-1A ExplainedLast Updated: Oct 11th 2024

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

The Government of India has introduced Form GSTR-1A vide notification No. 12/2024 – Central Tax dated 10th July 2024. The objective of introduction of GSTR-1A is to enable the taxpayers to add or amend or rectify the outward supplies (Sales) which are missed in current tax period GSTR-1.



GSTR 1 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.
GSTR-1
GSTR-1 is different from GSTR-1A. GSTR-1 is a mandatory GST Return to enable the taxpayers to furnish the details of outward supplies (Sales) of goods or services or both either monthly or quarterly. Learn more at GSTR 1 Explained

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

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Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.