What is Form GSTR-1A?
· Every GST-registered person has to file details of outward supplies (sales) in Form GSTR-1.
· If any detail is missed or incorrect, correction can be made:
o Either in Form GSTR-1A for the same month (before filing GSTR-3B).
o Or in subsequent Form GSTR-1 of future months.
Important Points About Form GSTR-1A
✔ Filing GSTR-1A is optional. Use it only if you want to add or correct details.
✔ It can be filed only once for a tax period.
✔ No amendments allowed for invoices reported through IFF under QRMP scheme.
✔ You cannot change recipient’s GSTIN through GSTR-1A. Such correction can only be done in future GSTR-1.
Timeline for Filing GSTR-1A
- No strict due date.
- But it must be filed before filing GSTR-3B of that tax period.
- Available on GST portal:
- From later of due date or actual filing date of GSTR-1.
- Till filing of GSTR-3B for that month.
How GSTR-1A Impacts GSTR-3B & GSTR-2B
✔ GSTR-3B auto-populates with changes made through GSTR-1A.
✔ Changes made in GSTR-1A reflect in the next month’s GSTR-2B of the buyer.
✔ Through IMS (Invoice Management System), buyers can accept/reject invoices filed in GSTR-1 or GSTR-1A before their GSTR-3B filing.
Practical Example
|
Invoice Month |
Invoice No. |
Reported in |
Date of Return Filing |
When It Appears in Recipient's GSTR-2B |
|
Jan 2023 |
Invoice 1 |
GSTR-1 |
08-02-2023 |
14-02-2023 |
|
Jan 2023 |
Invoice 2 |
GSTR-1A |
15-02-2023 |
14-03-2023 |
How to File Details in Form GSTR-1A
The details to be furnished are similar to GSTR-1. Below are key points:
B2B Supplies
- Additional or amended invoices for registered buyers to be reported invoice-wise.
B2C Large Supplies
- Inter-State sales to unregistered persons above ₹1 lakh to be reported invoice-wise.
- Amendments also allowed invoice-wise.
B2C Small Supplies
- Sales below ₹1 lakh reported consolidated (state-wise, rate-wise).
- Additional details or amendments can be done accordingly.
Export Sales & SEZ
- Additional or amended details reported invoice-wise in relevant tables.
Debit/Credit Notes
- Additional notes or amendments reported in designated tables.
Advances & Adjustments
- Additional or amended advance receipts or adjustments to be reported properly.
Nil Rated/Exempt/Non-GST Supplies
- Additional details to be reported in relevant table.
HSN Summary
- Additional/amended HSN-wise details (with units and rates) to be reported.
- Downward revisions allowed with minus (-) sign.
Documents Issued
- Details of documents like invoices, debit/credit notes, etc., issued during the period to be reported.
Summary
Form GSTR-1A is a useful optional tool to fix errors or add missing sales details for the same month, provided you do it before filing GSTR-3B. It ensures that:
- Correct details go to your buyer’s GSTR-2B.
- Accurate tax liability reflects in your GSTR-3B.
Use it carefully as you get only one chance per month.