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-1AThere 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
- Taxable outward supplies made to registered persons including supplies attracting reverse charge other than the supplies covered in Table No. 4
- Changes made to normal sales invoices (no reverse charge).
- Changes made to sales invoices attracting reverse charge.
- Zero rated supplies made to SEZ and deemed exports
- Changes made to the details of supplies made to SEZ unit or SEZ developer.
- Changes made to supplies related to deemed exports.
- Debit notes, credit notes (including amendments thereof) issued during current period