GSTR-1A Explained: Correct Mistakes and Add Missed Invoices Easily

GSTR-1A is a form that allows registered taxpayers to amend or add details to their outward supplies (sales) that were already reported in a previously filed GSTR-1 for the same tax period. Think of it as a way to correct mistakes or include missed invoices in your sales reporting before finalizing your monthly or quarterly GST liability in GSTR-3B.

What do we have to do with GSTR-1A?

As a taxpayer, you would need to use GSTR-1A in the following scenarios:

• To amend any details of outward supplies (e.g., invoice numbers, dates, values, tax rates, GSTIN of the recipient - though recipient GSTIN amendments can only be done in the subsequent GSTR-1) that were incorrectly reported in GSTR-1.

• To add any supply records (e.g., invoices) that were missed while filing the original GSTR-1 for the current tax period.

The process to file GSTR-1A generally involves:

1. Login to the GST portal.

2. Navigate to the GSTR-1A form. It will be available after you have filed your GSTR-1.

3. Review the summary of GSTR-1A. This may show details based on actions taken by your recipients in their GSTR-2A/2B.

4. Take action on modifications, amendments, and deletions of your originally filed GSTR-1 data. You can also add new invoices that were missed.

5. File the GSTR-1A return.

Important points to remember:

• GSTR-1A is optional. If you don't need to make any changes to your filed GSTR-1, you don't need to file GSTR-1A.

• You can file GSTR-1A only once for a particular tax period.

• Amendments related to the recipient's GSTIN cannot be made through GSTR-1A. These need to be done in the GSTR-1 of the subsequent tax period.

• If you save any records in GSTR-1A but do not file it before filing GSTR-3B, you will likely face an error and will not be able to file GSTR-3B. You would need to either delete the saved records or file GSTR-1A first.

• The Input Tax Credit (ITC) for the supplies declared or amended by the supplier through GSTR-1A will be available to the recipient in the next tax period's GSTR-2B.

Last date of filing GSTR-1A

There is no specific due date for filing GSTR-1A. However, it can be filed any time after filing GSTR-1 and before the due date for filing GSTR-3B for the same tax period.

• For monthly filers: GSTR-1A will be available from the later of:

• The due date of GSTR-1 filing (usually the 11th of the following month).

• The actual date of filing GSTR-1. It remains open until the filing of GSTR-3B for that month (usually the 20th of the following month for regular taxpayers).

• For quarterly filers: GSTR-1A will be available from the later of:

• The due date of GSTR-1 filing (usually the 13th of the month following the end of the quarter).

• The actual date of filing GSTR-1 (Quarterly). It remains open until the filing of GSTR-3B for that quarter (usually the 22nd or 24th of the month following the end of the quarter, depending on the state).

Therefore, the effective last date to file GSTR-1A is the due date of filing GSTR-3B for that specific tax period.

Anything else to note?

• Nil GSTR-1A cannot be filed. You only need to file it if you have amendments or additions to make.

• You cannot amend records from previous tax periods in the current GSTR-1A. Amendments for earlier periods need to be done in any subsequent GSTR-1, subject to the time limits specified under GST law.

• Details of debit notes and credit notes issued during the current period can also be added or amended in GSTR-1A.

• If you have opted for the Quarterly Return and Monthly Payment (QRMP) scheme, there is no separate amendment facility available for details furnished through the Invoice Furnishing Facility (IFF) for the first and second months of a quarter during those months. Any amendments to IFF details would be done in the GSTR-1A after filing the quarterly GSTR-1.

• The government's intention behind reintroducing GSTR-1A is to provide a tool for taxpayers to ensure accuracy in their returns within the same tax period, minimizing discrepancies and potential issues.