The Government has introduced FORM GSTR-1A vide notification No. 12\/2024 \u2013 Central Tax dated 10.07.2024, w.e.f August 2024.<\/p>\n\n\n\n
It is an optional Form<\/strong> provided to the taxpayers to add or amend particulars<\/strong> 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.<\/p>\n\n\n\n FORM GSTR-1A would be available to all the taxpayer from August 2024<\/strong>, through which details furnished in FORM GSTR-01 for the month of July 24 can be amended.<\/strong><\/p>\n\n\n\n FORM GSTR-1A is an optional facility. This can be filed only once for a particular tax period.<\/strong><\/p>\n\n\n\n In case where change is required to be made in GSTIN of a recipient<\/strong> 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.<\/strong><\/p>\n\n\n\n Other Important Points<\/strong><\/p>\n\n\n\n Additional Points for QRMP Taxpayers filing IFF<\/strong><\/p>\n\n\n\n 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.<\/p>\n\n\n\n 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.<\/p>\n\n\n\n <\/p>\n\n\n\n <\/p>\n","protected":false},"excerpt":{"rendered":" The Government has introduced FORM GSTR-1A vide notification No. 12\/2024 \u2013 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…<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[14,13,15],"class_list":["post-280","post","type-post","status-publish","format-standard","hentry","category-gst","tag-cbdt","tag-gst","tag-gstr1a"],"_links":{"self":[{"href":"https:\/\/sonycl.com\/blog\/wp-json\/wp\/v2\/posts\/280","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sonycl.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sonycl.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sonycl.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sonycl.com\/blog\/wp-json\/wp\/v2\/comments?post=280"}],"version-history":[{"count":1,"href":"https:\/\/sonycl.com\/blog\/wp-json\/wp\/v2\/posts\/280\/revisions"}],"predecessor-version":[{"id":281,"href":"https:\/\/sonycl.com\/blog\/wp-json\/wp\/v2\/posts\/280\/revisions\/281"}],"wp:attachment":[{"href":"https:\/\/sonycl.com\/blog\/wp-json\/wp\/v2\/media?parent=280"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sonycl.com\/blog\/wp-json\/wp\/v2\/categories?post=280"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sonycl.com\/blog\/wp-json\/wp\/v2\/tags?post=280"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}Particulars<\/strong><\/td> Monthly Tax payers<\/strong><\/td> QRMP Tax Payers<\/strong><\/td><\/tr> Time Period<\/strong><\/td> Available from: –<\/strong> Every month<\/strong> 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: –<\/strong> the actual filing of corresponding FORM GSTR-3B of the same tax period. <\/td> Available from: –<\/strong> Quarterly <\/strong>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: –<\/strong> the actual filing of corresponding FORM GSTR-3B of the same tax period. <\/strong><\/td><\/tr> Impact on GSTR 3B<\/strong><\/td> 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<\/td> 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.<\/td><\/tr> Impact on GSTR 2B<\/strong><\/td> 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.<\/td> 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.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n