The Government has introduced FORM GSTR-1A vide notification No. 12/2024 – Central Tax dated 10.07.2024, w.e.f August 2024.
It is an optional Form provided to the taxpayers to add or amend particulars of a supply of the current tax period, which was missed out or was wrongly reported in FORM GSTR-1 of the said tax period, before filing of the GSTR-3B return of the said tax period.
FORM GSTR-1A would be available to all the taxpayer from August 2024, through which details furnished in FORM GSTR-01 for the month of July 24 can be amended.
FORM GSTR-1A is an optional facility. This can be filed only once for a particular tax period.
In case where change is required to be made in GSTIN of a recipient for a supply reported in FORM GSTR-1 of a tax period, the same can be rectified through FORM GSTR-1 for the subsequent tax period only.
Other Important Points
| Particulars | Monthly Tax payers | QRMP Tax Payers |
| Time Period | Available from: – Every month from the due date of filing of FORM GSTR-1 or the actual date of filing of FORM GSTR-1, whichever is later, Available till: – the actual filing of corresponding FORM GSTR-3B of the same tax period. | Available from: – Quarterly from the due date of filing of FORM GSTR-1 or the actual date of filing of FORM GSTR-1, whichever is later, Available till: – the actual filing of corresponding FORM GSTR-3B of the same tax period. |
| Impact on GSTR 3B | The net impact of particulars declared or amended through FORM GSTR-1A, along with the particulars declared in FORM GSTR-1, shall be auto-populated in FORM GSTR-3B for the same tax period | The net impact of the particulars declared in GSTR 1A (Quarterly), along with particulars furnished in FORM GSTR-1 (Quarterly) (or through IFF, if filed), shall be auto-populated in FORM GSTR-3B (Quarterly) of the same tax period. |
| Impact on GSTR 2B | At the recipient end, the ITC for the supplies declared or amended by the suppliers through FORM GSTR-1A will be available to the recipient in FORM GSTR-2B generated for the next tax period. | At the recipient end, the ITC for the supplies declared or amended by the suppliers through FORM GSTR-1A will be available to the recipient in FORM GSTR-2B generated for the next tax period. |
Additional Points for QRMP Taxpayers filing IFF
The supplies reported in IFF, for the first month, (M1) and second months, (M2) of a quarter, if any can be amended through corresponding Quarterly GSTR-1A.
There will be no separate amendment facility available for records furnished through IFF for the months M1 and M2, during the month M1 and M2.