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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

Update as on 3rd April 2020

  1. No late fee shall be levied if the taxpayer files the monthly GSTR-1 for March 2020, April 2020 and May 2020 before 30th June 2020.
  2. No late fee shall be levied if the taxpayer files the quarterly GSTR-1 return for the January-March 2020 quarter before 30th June 2020.

Update as on 23rd March 2020

  1. The GSTR-1 for 2019-20 will be waived for certain taxpayers who could not opt for the special Composition Scheme ( including notification No. 2/2019-Central Tax (Rate) dated 7th March 2019) by filing Form CMP-02.

    The due date of Form GSTR-1 for July 2019 to February 2020 is extended till 24th March 2020 for taxpayers with a principal place of business in the Union Territories of Ladakh or Jammu and Kashmir. For further details, read our article on GST notifications.

  2. The due date for GSTR-1 for the period April 2020 to September 2020 is as follows:

    Quarterly return filer:

    1. April to June 2020: 31st July 2020
    2. July to September 2020: 31st October 2020

    Monthly return filer:

    Month

    Due Date

    April 2020

    11th May 2020

    May 2020

    11th June 2020

    June 2020

    11th July 2020

    July 2020

    11th August 2020

    August 2020

    11th September 2020

    September 2020

    11th October 2020

 

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.

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