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
1st February 2022
Budget 2022 updates-
(1) The last date to make amendments, corrections in GSTR-1, and upload missed invoices or debit/notes of one financial year is no longer the due date to file September return of the following year, but it is 30th November of the following year or filing of annual return, whichever is earlier.
(2) The amendments also prescribe tax period-wise sequential filing of details of outward supplies.
21st December 2021
(1) From 1st January 2022, taxpayers cannot file GSTR-1 if the previous period’s GSTR-3B was not filed.
(2) From 1st January 2022, the GST officers can initiate recovery proceedings without any show-cause notice against taxpayers who under-report sales in GSTR-3B compared to GSTR-1.
29th August 2021
Company taxpayers can continue filing GSTR-1 and GSTR-3B using EVC or DSC up to 31st October 2021 via the CGST notification number 32/2021 dated 29th August 2021.
26th August 2021
From 1st September 2021, taxpayers will not be able to file GSTR-1 or use the IFF for August 2021 on the GST portal if they have pending GSTR-3B filings. It applies if GSTR-3B is pending for the past two months till July 2021 (monthly filer) or for the last quarter ending 30th June 2021 (quarterly filer) as per CGST Rule 59(6).
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.
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.
Let us look at an example to understand its working.
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.
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).
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.
Month, Year – Mention the relevant month and year for which GSTR-1A is being filed.
This heading will include-
Exports will be covered in the next table.
This heading will include-
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
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. File your GSTR-1 in a few clicks by creating FREE GST compliant invoices on ClearTax BillBook.