Sandipan Mitra is the CEO and co-founder of Pice. He boasts eight years of experience in the B2B and fintech sector. Sandipan's journey includes significant roles at multiple Indian Unicorns Including Product at PayU, and as founding member / VP, Product at Open Financial Technologies.
28 Feb 25
9 mins
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GSTR1A Return: Key Details, Format & Return Filing Process
GSTR-1A allows corrections to GSTR-1 before GSTR-3B filing.
Auto-generated and helps prevent tax mismatches.
Ensures accurate tax liability and ITC claims.
Must be filed before GSTR-3B submission.
Enhances GST compliance and avoids disputes.
The Goods and Service Tax (GST) in India, has been designed to improve transparency and tax compliance. With frequent modifications and updates in the norms, businesses are required to stay informed about different procedures and forms to ensure proper tax filing.
One such key form is the GSTR-1A return, which allows businesses to amend or correct outward supply details reported in GSTR-1 filing before finalising tax liability in GSTR-3B.
For businesses, knowing GSTR-1A will help them avoid mismatch of invoices and hence provide hassle-free compliance with GST regulations.
What Is GSTR-1A Return?
GSTR-1A return is an optional amendment form that allows the taxpayer to amend any existing entries or to input any further details in the GSTR-1 already submitted by the taxpayer for the tax period in question, as laid out by the CBIC. This facility enables rectification of errors or omissions by taxpayers before filing GSTR-3B and thus shows correct tax liability.
The amendment of GSTR-1A in 2024 is aimed at providing taxpayers another chance to correct discrepancies in outward supply details under a systematic procedure.
Some of the key features of GSTR-1A return are discussed as follows:
Auto-Generated: The form will be auto-generated after filing GSTR-1.
Consent Modification: This provides scope for correcting errors or omissions in rows regarding outward supplies.
Impact on GSTR-3B: Every change to GSTR-1A finds its way into GSTR-3B before tax payment.
Accuracy: It helps keep accurate tax invoices with no mismatch in ITC (Input Tax Credit).
Who Needs to File GSTR-1A?
The filing of a GSTR-1A return is optional and subject to the discretion of registered taxpayers who identify the need to amend or add details to the current tax period GSTR-1. This includes situations where:
Missed Invoices: The invoice(s) relating to the current tax period were not included in the original GSTR-1 filing.
Error in Invoice Detail: Errors were made in the reported invoice details, such as incorrect GSTINs, invoice numbers or taxable values.
By using GSTR-1A, taxpayers can make sure their completed sales are correct, which affects the input tax credit the recipient claims as well as the tax liability calculations of the taxpayer in GSTR-3B.
GSTR-1A is open for filing after filing GSTR-1 for a particular tax period/ amendments until GSTR-3B has been filed for corresponding tax periods. The details are as follows:
For Monthly Filers: GSTR-1A is valid from the maximum of the latest of the due date for filing GSTR-1, which is the 11th of the month following the tax period, and the day it is actually filed, to the day GSTR-3B filing of the same tax period is completed.
For Quarterly Filers (QRMP Scheme): Form GSTR-1A is valid from the maximum of the latest due date of GSTR-1 filing, which is the 13th of the month following the quarter ending, and the actual date of filing GSTR-1 until GSTR-3B for that quarter is filed.
Once GSTR-3B is filed for a tax period, the option to file GSTR-1A stands closed for that period.
How Does GSTR-1A Work?
The GSTR-1 statement mainly shows the sales transactions and GSTR-1A permits the change of those sales records in the reversal period concerned. Hence, ensuring correct and accurate information before final tax computations is essential.
Let us take a simple example to understand how GSTR-1A works:
Priya purchases 200 notebooks worth ₹1,000 from Sharma Stationery. However, Sharma Stationery makes an honest mistake by filing the sales details at a wrongly reported cost of ₹100 instead of ₹1,000 in Form GSTR-1. This information is reflected in Priya's GSTR-2B, which she checks while claiming input tax credit.
During her review, Priya notices the incorrect figure and adjusts it to ₹1,000 for her record. Subsequently, this correction will be captured in Sharma Stationery's GSTR-1A return, which will be submitted for verification and acceptance. Once Sharma Stationery accepts the necessary adjustments, Form GSTR-1 will automatically get updated so that tax filing is made accurately.
This process goes a pretty long way in ensuring that errors do not appear at the time of file return, thus avoiding disputes in the claims of input tax credits.
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Format of GSTR-1A
A number of crucial elements make up the GSTR-1A form that was notified by the GST Council, which aids in changing outgoing supply information. A breakdown of its structure is provided below:
GSTIN: The Goods and Service Tax Identification Number is a unique 15-digit identification number assigned to each taxpayer based on the PAN and state code.
Taxpayer Details: It must include the legal name and the trade name of such business.
ARN: Application Reference Number is the reference number auto-allocated while you try to filea GSTR-1A return.
Taxable Supplies to Registered Entities: Modifications concerning the invoices issued to GST-registered buyers, both in case of standard and reverse charge transactions.
Inter-State Sales to Unregistered Buyers: Captures adjustments in large-value details of sales to unregistered persons further divided by the tax rate, including e-commerce sales.
Zero-Rated & Deemed Exports: Aspects of exports, supplies to SEZ units or developers and deemed export transactions shall also be modified.
Supplies to Unregistered Persons (After Adjusting Debit/ Credit Notes): It must show the modifications feeding in respect of values up to ₹1 lakh in intra-state and inter-state supplies, sequenced according to the tax rate.
Nil-Rated, Exempt and Non-GST Transactions: Changes concerning non-taxable, exempt and non-GST supplies made to registered as well as unregistered individuals.
Revisions to Previously Reported Outward Supplies (GSTR-1): Details of the modifications made for earlier declared invoices and debit/ credit notes, including original and revised versions.
Corrections to Unregistered Person Transactions: Updated for intra-state and inter-state sales by tax rate, including sales routed via e-commerce.
Advance Receipts and Adjustments: Modifications in advances received with respect to applicable supplies and set-off against supplies within and across the state. Intra-state and inter-state will also be separately given.
HSN Code-Wise Summary of Outward Supplies: It will contain the modifications made in the HSN-wise summary of sales transactions.
Documents Issued: There will be a record of changes made in issued invoices, debit/credit notes, vouchers and any other relevant documents that pertain to that tax return period.
E-Commerce Transactions Under Section 52 & Section 9(5): Adjustments to sales where e-commerce operators are responsible for tax collection or payment. The 14A amendments detail that e-commerce supplies are under Sections 52 and 9(5).
Supplies Declared by E-Commerce Operators (Under Section 9(5)): Modifications to sales transactions in which the operator, divided into registered and unregistered suppliers, pays GST on behalf of sellers.
15A(I) - Revisions for Transactions with Registered Recipients: Amendments specifically affecting sales to GST-registered businesses.
15A(II) - Revisions for Transactions with Unregistered Recipients: Details about the adjustments concerning supplies made to individuals or entities not registered under GST are included.
Overall, to maintain proper compliance with GST requirements, taxpayers can effectively amend and improve their outward supply records due to the structured format of GSTR-1A.
Follow these steps to file GSTR-1A through the GST portal:
Step 1: Navigate the GST Portal and log in. Using your login information, go to the GSTR-1A section of the GST portal.
Step 2: Examine the summary of GSTR-1A. Assess your GSTR-1A return, an automatically generated summary and download it if necessary.
Step 3: Check the details of the B2B invoice. Analyse the transaction list to make sure the invoice data is correct.
Step 4: Edit or change the entries to resolve mistakes in outgoing supply data by making the required additions, deletions or adjustments.
Step 5: File and submit the GSTR-1A return on the GST portal after confirming the modifications.
Due Date of GSTR-1A
Even though there is no prescribed due date for filing the GSTR-1A, it should be filed before filing the GSTR-3B for the respective tax period. Filing GSTR-1A after the GSTR-3B is not allowed. Hence, it is always best for taxpayers to ensure they make the necessary amendments as soon as possible to prevent any mismatch in their tax filings.
Conclusion
Overall, GSTR-1A return bears excellent significance for taxpayers who want to revise GSTR-1 errors or omissions before the finalisation of GSTR-3B. The optional document offers businesses an effective mechanism to maintain sound GST compliance and prevent mismatched tax credits to recipients.
Ideally, all registered taxpayers under GST must be made aware of the purpose of GSTR-1A, how it works, the format it takes and when it must be filed.
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FAQs
What is GSTR-1A and why is it important?
GSTR-1A is an optional amendment form that allows businesses to correct errors or add missing details in their GSTR-1 before filing GSTR-3B. It helps in ensuring accurate tax liability and prevents mismatches in Input Tax Credit (ITC) for recipients.
Who should file GSTR-1A?
Any registered taxpayer who has identified errors or missed invoices in their GSTR-1 can use GSTR-1A for corrections. It is particularly useful for businesses that need to align their outward supply details with their buyers’ ITC claims.
When can GSTR-1A be filed?
GSTR-1A can be filed after GSTR-1 submission but before GSTR-3B filing for the same tax period. Once GSTR-3B is filed, the option to amend details using GSTR-1A is no longer available.
How does GSTR-1A impact GSTR-3B?
Any modifications made in GSTR-1A are automatically reflected in GSTR-3B, ensuring that the final tax liability is accurate. This prevents mismatches and unnecessary tax disputes between suppliers and buyers.
Is filing GSTR-1A mandatory?
No, GSTR-1A is optional. However, using it helps businesses maintain error-free tax records, avoid mismatches in ITC, and ensure compliance with GST regulations.
Sandipan Mitra is the CEO and co-founder of Pice. He boasts eight years of experience in the B2B and fintech sector. Sandipan's journey includes significant roles at multiple Indian Unicorns Including Product at PayU, and as founding member / VP, Product at Open Financial Technologies.
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