GSTR-1A: Meaning, Due Date, Applicability, Format and Filing Process

GSTR-1A is a document containing changes made to sales invoices reported in GSTR-1. The form was suspended within a few months of implementing GST in the year 2017 but has been reintroduced in 2024. Let's discuss the meaning and purpose of GSTR-1A, due date to file GSTR-1A, details and format of GSTR-1A.

Key takeaways

• GSTR-1A is a return for filing amendments or additions to GSTR-1 for the same period.
• File GSTR-1A after the filing date or due date of GSTR-1 (both monthly and quarterly), whichever is later but before filing of GSTR-3B of the same tax period.
• There is a total of 15 tables available for reporting in GSTR-1A, similar to tables in GSTR-1. 

What is GSTR-1A

Any transaction reported in a particular GSTR-1 can be modified for error in the same period's GSTR-1A once. Further, any transaction missed reporting in the current GSTR-1 can be reported in the GSTR-1A of the same tax period. You cannot change recipient‘s GSTIN in the document in GSTR-1A. A proviso to Rule 59(1) was added, introducing a new Form GSTR-1A for allowing amendments in the GSTR-1 before filing the GSTR-3B. CGST Rule 59(4A) enlists the details required in the GSTR-1A.

For instance, a taxpayer files GSTR-1 for May 2025 on 10th June 2025. Taxpayer committed a mistake in 2 records and missed to report one record in its GSTR-1. The taxpayer will be able to amend or add details in GSTR-1A from 11th June 2025 onwards until the filing of GSTR-3B of May 2025 due on 20th June 2025. The correct value shall be auto-populated in its GSTR-3B. 

Who Should File GSTR-1A?

Any taxpayer filing GSTR-1 and GSTR-3B, whether monthly or quarterly, can file GSTR-1A for amendments to be made in GSTR-1.

Difference Between GSTR-1 and GSTR-1A

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-2B where he may change some information. GSTR-1A contain only the amendments to GSTR-1 details of the given same month.

How does GSTR-1A Work?

The input tax credit pertaining to sales filed or amended by the suppliers through GSTR-1A will be available to the recipients in the GSTR-2B of the following tax period.

Let us look at an example to understand how it works.

• Ajay, a retailer, buys 1,000 pens worth Rs.5,000 from Vijay Wholesale Stationery.
• Vijay Wholesale Stationery has erroneously shown it as Rs.500 sales in his GSTR-1 of May 2025.
• The data from Vijay Wholesale Stationery's GSTR-1 will flow into GSTR-2B of Ajay.
• Vijay Wholesale Stationery corrects this to Rs.5,000 using the GSTR-1A of May 2025.
• Accordingly, GSTR-2B for June 2025 of Ajay gets updated for the change, including Vijay Wholesale Stationery's GSTR-3B.

GSTR-1A Due Date

GSTR-1A gets activated after the filing date or due date of GSTR-1 (both monthly and quarterly), whichever is later. You can file GSTR-1A any time before filing of GSTR-3B of the same tax period. 

The form was not in use since 2017 but was reintroduced in July 2024 vide CBIC Notification 12/2024 dated 10th July 2024. 

How to File GSTR 1A?

Follow the below step by step guide to file GSTR-1A on the GST portal. 

Step 1: Login to the GST portal and go to Services > Returns > Returns Dashboard. Select the relevant financial year, quarter and month to proceed.

Step 2: Click on ‘Prepare Online’ on the GSTR-1A tile. 

Step 3: Add or amend the records in GSTR-1A related to current tax period in the relevant table.

Processed records are marked in Green
Errored records are marked in Red

You can also delete records individually or cumulatively clicking on the tile. There is option to reset records which deletes all records in a single go.

Step 4: To proceed with filing, click on the ‘Generate summary’ button. Fix any errors that may be flagged for the summary to get successfully generated.

Step 5: Click on ‘Proceed to file/summary’ button to preview the table-wise consolidated summary of records that were added.

Step 6: After verifying the consolidated summary, click 'File Statement' button available at the bottom of the consolidated summary page. Select the authorised signatory and file using DSC/EVC.

Details of GSTR-1A

The new GSTR-1A format prescribed by the CBIC has 15 tables as follows. 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).

2. Name of the Taxpayer – Name of the taxpayer including legal and trade name

3. ARN – This refers to the ‘Application reference number’ and date that will get auto-populated by the system.

4. Taxable outward supplies made to registered persons (including UIN-holders) other than supplies covered by Table 6 – Changes made to normal sales invoices (not under reverse charge) and sales invoices attracting reverse charge. 

5. Taxable outward inter-state supplies to unregistered persons where the invoice value is more than Rs.1 lakh – Contains outward inter-state supplies to un-registered persons, including supplies made through an e-commerce operator, rate-wise. 

6. Zero rated supplies and deemed exports – Changes made related to exports, supplies made to SEZ unit or SEZ developer and deemed exports.

7. Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies covered in Table 5 –Changes made to intra-state supplies (consolidated and rate-wise). It also includes inter-state supplies where the invoice value is up to Rs.1 Lakh consolidated rate-wise, including supplies made through e-commerce operator attracting TCS. In case a place of supply with any combination of GST rate has already been declared in GSTR-1, then a new rate cannot be added through Table-7. The taxpayer will have to use amendment facility in Table-10 for the same.

8. Nil-rated, exempted and non-GST outward supplies – Changes made to inter/intra state supplies to registered/unregistered persons.

9. Amendments to taxable outward supply details furnished in Form GSTR-1 for the current tax periods in Table 4, 5 and 6 (including debit and credit notes issued during current period and amendments thereof) – Changes made to amendments of invoice/shipping bill details furnished, original or amended debit notes/credit notes.

10. Amendments to taxable outward supplies to unregistered persons furnished in Form GSTR-1 for current tax periods in Table 7 – Changes made to intra/inter-state supplies (including supplies made through an e-commerce operator attracting TCS) to be reported rate-wise.

11. Consolidated statement of advances received/advance adjusted in the current tax period/ Amendments of information furnished in current tax period (Net of refund vouchers, if any) – Changes made to advance amounts received for current or earlier tax periods.

12. HSN-wise summary of outward supplies – Changes made to the HSN-wise summary of outward supplies furnished in the GSTR-1 of the same tax period. In case of any downward amendment, entry can be made with the minus sign for the differential part.

13. Documents issued during the tax period – Changes made to the documents issued during the same tax period such as invoices, revised invoices, debit and credit notes, refund and payment vouchers, etc.

14. Details of the supplies made through e-commerce operators on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5) (Supplier to report) – Changes made to supplies on which the e-commerce operator is liable to collect tax u/s 52 or u/s 9(5).

14A. Amendment to details of the supplies made through e-commerce operators on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5) (Supplier to report) – Amendments made to supplies on which the e-commerce operator is liable to collect tax u/s 52 or u/s 9(5).

15. Details of the supplies made through e-commerce operators on which the e-commerce operator is liable to pay tax u/s 9(5) (e-commerce operator to report) 

15A (1). Amendment to details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay tax u/s 9(5) (e-commerce operator to report, for registered recipients) – Amendments made to details of the supplies on which the e-commerce operator is liable to collect tax u/s 52, and is to be reported for registered recipients.

15A (II). Amendment to details of the supplies made through e-commerce operators on which e commerce operator is liable to pay tax u/s 9(5) (e-commerce operator to report, for unregistered recipients) – Amendments made to details of the supplies on which the e-commerce operator is liable to collect tax u/s 52, and is to be reported for unregistered recipients. 

GSTR-1A Format

The CBIC released Notification No.12/2024 dated 10th July 2024, re-introducing Form GSTR-1A. Click on the link to view or download the new Form GSTR-1A format.

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.