Date: 06 Jan 2023

A Guide to GSTR-1A


Changes to the sales invoices recorded in GSTR-1 are detailed in GSTR-1A. The form was suspended a few months after the introduction of GST in 2017.


What is GSTR-1A?

Until 2017, a taxpayer had the ability to amend details of sales for previously filed GSTR-1. Since 2017, the form has been declared no longer in use. The information was brought in from the GSTR-2 form whenever a buyer amended the data. The adjustments could be approved or rejected by the seller. Any modifications the seller agreed to would have been automatically incorporated into the GSTR-1.


Difference between GSTR-1 from 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, the GSTR-2 and GSTR-3 have also been put on hold as of right now. As a result, the data from GSTR-1 will be transferred to the relevant buyers' GSTR-2A.


When is GSTR-1A to be filed?

Let's say you filed your GSTR-1 monthly sales return for that 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).


If there has been a refund or cancellation, your customer may need to adjust the invoices or credit notes on their return since they file their purchase return after filing your sales return. The GSTN portal will alert you if there is a discrepancy between their return and yours due to this. You may check the modifications and either accept or reject them. 


You must file the GSTR-1A, an amendment to your monthly sales return if you decide to accept the adjustments made by your customer.


Format of GSTR-1A

The Government has specified five headings in GSTR-1A. The following information is included in the GSTR-1A:

  1. GSTIN - A GSTIN, or Goods and Services Taxpayer Identification Number, is given to every taxpayer. This 15-digit PAN number is state-specific.

  2. 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.

  3. Outward Supplies made to a registered person (including reverse charge)

  4. Zero-rated supplies made to SEZ and deemed exports

  5. Issued within the current time period are debit notes and credit notes.

This heading will include any modifications buyers make to debit notes or credit notes issued by the seller.


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.


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