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GSTR-1A: Details, Return Filing, Format

Updated on:  

08 min read

GSTR-1A is a document containing changes made to sales invoices reported in GSTR-1. The form was suspended within few months of implementing GST in the year 2017. In this article, we discuss the following topics in detail:

Latest Updates on GSTR-1 Due Dates

29th August 2021
Company taxpayers can continue filing GSTR-1 and GSTR-3B using EVC or DSC up to 31st October 2021 via the CGST notification number 32/2021 dated 29th August 2021.

26th August 2021
From 1st September 2021, taxpayers will not be able to file GSTR-1 or use the IFF for August 2021 on the GST portal if they have pending GSTR-3B filings. It applies if GSTR-3B is pending for the past two months till July 2021 (monthly filer) or for the last quarter ending 30th June 2021 (quarterly filer) as per CGST Rule 59(6).

28th May 2021
The GST Council recommended in its 43rd meeting the following: 
(1) The monthly filing of GSTR-1 for May 2021 will be extended from 11th June 2021 to 26th June 2021.
(2) Filing of B2B sales invoices in IFF by QRMP taxpayers for May 2021 is extended from 13th June 2021 to 28th June 2021.
(3) Companies that are GST taxpayers have been given permission to authenticate returns using EVC instead of digital signature up to 31st August 2021.

(4) Late fee has been rationalised for future tax periods as follows:
(i) If the annual turnover in the previous financial year is up to Rs.1.5 crore then the late fee of a maximum of Rs.2,000 per return can only be charged (i.e Rs.1000 each for CGST and SGST).
(ii) If the turnover ranges between Rs.1.5 crore and Rs.5 crore then the maximum late fee of Rs.5,000 per return can only be charged (i.e Rs. 2500 each for CGST and SGST).
(iii) If the turnover is more than Rs.5 crore then a late fee of a maximum of Rs.10,000 (i.e Rs. 5000 per CGST and SGST) can be charged.

1st May 2021
(1) The due date to file GSTR-1 for April 2021 is extended from 11th May 2021 to 26th May 2021.
(2) The time limit to furnish B2B supplies on the IFF (optional facility), for April 2021 has been extended from 13th May to 28th May 2021.

9th January 2021
If a taxpayer with an annual aggregate turnover of Rs.5 crore does not opt into the QRMP scheme, he will be considered as a monthly filer of GSTR-1 and GSTR-3B from the January 2021 tax period onwards. Hence the due date for GSTR-1 shall be the 11th of next month and GSTR-3B shall be the 20th of next month.

What is GSTR- 1A?

GSTR-1A allowed a registered taxpayer to update the details of sales for GSTR-1 which was filed earlier. The form is no longer in use since 2017. The information would come from the buyer’s GSTR-2 when he modified any data. The seller could either accept or reject the changes. Changes accepted by the seller would have automatically reflected in the GSTR-1.

How is GSTR-1A different from GSTR-1?

GSTR-1 is a return which contains all the sales details. It is filled up and filed by the seller taxpayer. Information from one’s GSTR-1 will appear in his buyer’s GSTR-2 where he may change some information. However, currently, the GSTR-2 and GSTR-3 have been suspended as well. Hence, the information from GSTR-1 passed onto GSTR-2A of the respective buyers.

How did GSTR-1A work?

Let us look at an example to understand its working.

  • Ajay buys 100 pens worth Rs. 500 from Vijay Stationery.
  • Vijay Stationery has erroneously shown it as Rs. 50 sales in his GSTR-1.
  • The data from Vijay’s GSTR-1 will flow into GSTR-2A of Ajay.
  • Ajay corrects it to Rs. 500.
  • This correction is reflected in Vijay’s GSTR-1A.
  • When Vijay accepts this correction, his GSTR-1 gets automatically updated.

When was GSTR-1A to be filed?

All changes in GSTR-1A had to be accepted/rejected between the 15th and 17th of the next month. Changes made would have automatically been reflected in GSTR-1. For example GSTR 1A for Oct’17 had to be accepted/rejected between 15th to 17th Nov’17.

What would happen to changes made after filing GSTR-3?

If you had to change any data after 20th of next month (after filing GSTR-3), then the same could not be updated using a GSTR-1A. All revisions had be done in heads 9, 10 and 11 of the next month’s GSTR-1 return. However, GSTR-3 is longer is use. Hence, GSTR-3B which is a summary return needs to be filed every month after filing the GSTR-1 (monthly).

Details of GSTR-1A

There are 5 headings in GSTR-1A format prescribed by the government.   We have explained each heading along with the details required to be reported under GSTR-1A.

  • GSTIN – Each taxpayer will be allotted a state-wise PAN-based 15-digit Goods and Services Taxpayer Identification Number (GSTIN).
  • Name of the Taxpayer – Name of the taxpayer including legal and trade name

Month, Year – Mention the relevant month and year for which GSTR-1A is being filed.

  • Taxable outward supplies made to registered persons including supplies attracting reverse charge other than the supplies covered in Table No. 4

This heading will include-

  1. Changes made to normal sales invoices (no reverse charge).
  2. Changes made to sales invoices attracting reverse charge. 

Exports will be covered in the next table.  

GSTR-1A
  • Zero rated supplies made to SEZ and deemed exports

 This heading will include-

  1. Changes made to the details of supplies made to SEZ unit or SEZ developer.
  2. Changes made to supplies related to deemed exports.

However, changes in actual exports outside India cannot be reflected as the buyer will not file any GST return.

Format has been updated by Notification No. 45/2017 – Central Tax New Delhi dated 13th October 2017

  • Debit notes, credit notes (including amendments thereof) issued during current period

This heading will capture any changes made by buyers to debit notes or credit notes issued by you.   

GSTR-1A
GSTR-1A

Finally, sign off with a declaration that all information has been supplied and is correct and any reduction in output tax has been passed on to the buyer.

GSTR-1A

To know more about the different types of returns, deadlines and the frequency of filing, read our article on GST Returns. File your GSTR-1 in a few clicks by creating FREE GST compliant invoices on ClearTax BillBook.

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