Guide to GSTR-1
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What is GSTR-1A?
GSTR-1A is the form used by sellers and suppliers to make any changes or updates to their form GSTR-1. Basically, if any updates need to be made to the transactions shown in GSTR-1 (refunds, cancellations etc), then this information is passed by filing GSTR-1A.
Difference Between GSTR-1 and GSTR-1A
GSTR-1 is a return that includes all sales details. The seller taxpayer completes and files it. The GSTR-1 information of an individual is available in his buyer’s GSTR-2, where he can make changes. However, both GSTR-2 and GSTR-3 have also been suspended. As a result, currently the data from GSTR-1 reflects directly in the relevant buyers’ GSTR-2A.
When is GSTR-1A to be Filed?
While it was still in use, sellers were required to file GSTR-1A as an amendment to their monthly sales return if they decided to accept the adjustments made by their customer. Let’s use an example to illustrate this.
Let’s say a seller filed their GSTR-1 return for a particular month. The B2C and B2B sales information will be included in this return (along with the GSTIN of customers registered under GST). The details from your sales return are available to your customers on form GSTR-2A; they can use it to submit their purchase return (GSTR-2).
The due dates for purchase returns fall after the due dates for sales returns. So, in case the seller’s customer demands a refund or cancels their order, the customer will need to adjust the invoices or credit notes in their purchase return. This will cause a discrepancy between their purchase returns and the seller’s sales returns. In such a scenario, the seller will be notified of the discrepancy by the GSTN portal. They may check the modifications and either accept or reject them. As mentioned above, if they accept the modifications, then they need to file GSTR-1A.
The due date for GSTR-1A of a particular month was between the 10th and 17th of the following month.
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Format of GSTR-1A
The Government has specified five headings in GSTR-1A. The following information is included in the GSTR-1A:
- GSTIN – A GSTIN, or Goods and Services Taxpayer Identification Number, is given to every taxpayer. This 15-digit PAN number is state-specific.
- Name of the Taxpayer, Month, and Year – This section contains the taxpayer’s legal and business names. This heading also includes the month and applicable year for which the GSTR 1A is being filed.
- Outward Supplies made to a registered person (including reverse charge)
- Zero-rated supplies made to SEZ and deemed exports
- Debit notes and credit notes that are issued within the current period. This heading will include any modifications buyers make to debit notes or credit notes issued by the seller.
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What Will Happen to Modifications Made After Filing GSTR-3?
A GSTR-1A cannot be used to update any data that needs to be changed after the 20th of the following month (after filing a GSTR-3). All changes need to be made in GSTR-1 return heads 9, 10, and 11. GSTR-3, however, is no longer in use. Consequently, GSTR-3B, a summary return, must be submitted each month following the submission of GSTR-1.
Conclusion
The GSTR-1 was a GST Return that sellers were able to use to modify and update the information furnished when filing GSTR-1. However, since the suspension of GSTR-1A and GSTR-2, data entered in the GSTR-1 of the seller reflects directly in the buyer’s GSTR-2A. If a buyer makes any corrections, the seller can accept or reject the same. If they accept the change, their GSTR-1 gets modified and updated automatically. Hence, there is no need to file an amendment to GSTR-1 anymore, which used to be the purpose of GSTR-1A.File your GSTR-1 correctly and easily by creating GST compliant invoices using BUSY, the Best GST Software in India.
Frequently Asked Questions
- Who needs to file GSTR-1A under the GST regime?GSTR-1A is filed by taxpayers who have received sales data from their suppliers under the GST system. It is applicable to taxpayers who need to reconcile discrepancies in their outward supply details. GSTR-1A is typically available for recipients after their suppliers file GSTR-1.
- What is the purpose of GSTR-1A in the GST filing process?The purpose of GSTR-1A is to allow taxpayers to review, accept, or reject sales details shared by suppliers in GSTR-1. It helps ensure accurate reporting and reconciliation of outward supplies for businesses to align with the data filed by their suppliers under the GST regime.
- How does GSTR-1A help in reconciling invoices?GSTR-1A helps reconcile invoices by providing the recipient with details of sales transactions reported by the supplier in GSTR-1. The recipient can compare and match their own records to verify any discrepancies, ensuring that both parties’ data is consistent for accurate GST filing and tax credit claims.
- What are the key details included in GSTR-1A?GSTR-1A includes details of outward supplies made by suppliers to the taxpayer. It includes invoice numbers, tax amounts, GSTIN of the supplier and recipient, and other relevant information about goods or services supplied, along with taxes levied on them, which is essential for proper reconciliation and reporting.
- Is filing GSTR-1A mandatory for all taxpayers?Filing GSTR-1A is not mandatory for all taxpayers. It is only relevant for taxpayers who are recipients of goods or services, as it is generated for them to reconcile the data reported by their suppliers. It applies primarily to taxpayers receiving transactions from GST-registered suppliers.
- How can discrepancies between GSTR-1 and GSTR-1A be resolved?Discrepancies between GSTR-1 and GSTR-1A can be resolved by verifying the supplier’s details and communicating with them for corrections. The recipient can either accept, reject, or amend the discrepancies in GSTR-1A, after which the supplier can revise GSTR-1 to ensure accurate data alignment.
- What are the steps to amend details in GSTR-1A?To amend details in GSTR-1A, taxpayers need to log into the GST portal, navigate to the “GSTR-1A” section, and select the option to accept, reject, or modify the details. After making necessary corrections or adjustments, the taxpayer can submit the updated details, which will reflect in the next return cycle.
- What is the deadline for filing GSTR-1A?The GSTR-1A filing deadline is not fixed as it depends on the timelines provided for the regular GSTR-1 filing. However, any discrepancies or amendments should be resolved before the supplier files their GSTR-1 for the relevant period to ensure timely reconciliation and avoid penalties.
