GSTR-1A: Details, Return Filing, Format

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. In this article, we discuss the following topics in detail:

Latest Updates on GSTR-1A

What is GSTR-1A

GSTR-1A allows a registered taxpayer to update the details of sales for GSTR-1 which was filed earlier. The form was not in use since 2017 but was reintroduced in July 2024 vide CBIC Notification 12/2024 dated 10th July 2024. 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. 

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

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-2B of Ajay.
• Vijay corrects this to Rs. 500 in the GSTR-1A.
• Accordingly, GSTR-2B of Ajay gets updated for the change, including Vijay's GSTR-3B.

When was GSTR-1A to be filed?

GSTR-1A would be available for filing after filing GSTR-1 for the given tax period but before filing GSTR-3B. Further details on the deadline are awaited.

Details of GSTR-1A

From the previously introduced format of the Form GSTR-1A*, there are 5 headings in the 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.  

• 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.   

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.

*The CBIC released the new GSTR-1 format vide Notification 12/204 dated 10th July 2024. Stay tuned for the complete decoding of the new format of Form 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.

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