What is GSTR-1A?
GSTR-1A allows a registered taxpayer to update the details of sales for GSTR-1 which was filed earlier.
The information comes from the buyer’s GSTR-2 when he modifies any data. You as a seller may either accept or reject the changes. Changes accepted by you will be 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 taxpayer.
Information from your GSTR-1 will appear in your buyer’s GSTR-2 where he may change some information. The changed information will now appear to you in GSTR-1A. You have to accept or reject the edits.
How does GSTR-1A work?
Let us look at an example to understand this.
- 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 is GSTR-1A to be filed?
All changes in GSTR-1A must be accepted/rejected between the 15th and 17th of the next month. Changes made will be automatically reflected in GSTR-1.
For example GSTR 1A for Oct has to be accepted/rejected between 15th to 17th Nov.
What happens to changes made after filing GSTR-3?
If you need to change any data after 20th of next month (after filing GSTR-3), then the same you cannot be update using a GSTR-1A. All revisions must be done in heads 9, 10 and 11 of the next GSTR-1 return.
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-
- 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.
- 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.
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.
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.
To know more about the different types of returns, deadlines and the frequency of filing, read our article on GST Returns.
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