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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

Updates as on 1st May 2021

The due date to file GSTR-1 for April 2021 is extended from 11th May 2021 to 26th May 2021. 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.

Updates as on 1st February 2021

Union Budget 2021 Outcome

Self-assessed tax referred to under section 75 of the CGST Act shall also cover the outward supplies/sales as reported in GSTR-1 under section 37 of the CGST Act but which has been missed out while reporting in GSTR-3B under section 39.

Updates as on 22nd December 2020

1. Rule 21 Amended: If the outward supplies reported in Form GSTR-1 are in excess of the outward supplies reported in the GSTR-3B for the said tax period, the GSTIN can be cancelled.

2. Rule 21A(2A) Inserted: If there are significant differences in outward supplies between GSTR-3B & 1, or inward supplies between GSTR-3B & 2B, in contravention of Act/Rules, the said taxpayer’s GSTIN could be suspended

3. Rule 59(5) Inserted: The GSTR-1 for the current tax period cannot be filed or the IFF cannot be used if:

a) The GSTR-3B was not filed for the preceding two months in case of monthly GSTR-1 filers

b) GSTR-3B was not filed for the preceding tax period in case of quarterly GSTR-1 filers, or in cases where Rule 86B is violated

4. Rule 138E Amended: Now, e-way bills cannot be generated if the GST registration has been suspended on account of the taxpayer’s GSTIN liable for cancellation under sub-rule (2) of Rule 21A or on account of significant differences/ anomalies between the GSTR-3B & 1/2B

Update as on 15th October 2020

The CBIC has notified the due dates for furnishing GSTR-1 from October 2020 to March 2021:

For businesses with turnover Month/Quarter Due Date
More than Rs.1.5 crore October 11th November 2020
  November 11th December 2020
  December 11th January 2021
  January 11th February 2021
  February 11th March 2021
  March 11th April 2021
Turnover up to Rs.1.5 crore Oct-Dec 2020 13th January 2021
  Jan-Mar 2021 13th April 2021

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.
  1. GSTIN – Each taxpayer will be allotted a state-wise PAN-based 15-digit Goods and Services Taxpayer Identification Number (GSTIN).
  1. 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.
  1. 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-
  • Changes made to normal sales invoices (no reverse charge).
  • Changes made to sales invoices attracting reverse charge. 
Exports will be covered in the next table. GSTR-1A  
  1. Zero rated supplies made to SEZ and deemed exports
 This heading will include-
  • Changes made to the details of supplies made to SEZ unit or SEZ developer.
  • 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. GSTR-1A Format has been updated by Notification No. 45/2017 – Central Tax New Delhi dated 13th October 2017
  1. 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   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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