GSTR-1A Filing: Meaning, Due Date & Filing Process

Maintaining an accurate record of all the outward sales helps in staying compliant with GSTR-1. But in case you observe few errors/omissions after filing your GSTR-1 then in that case GSTR-1A is a return which can be used to make the amendment. GSTR-1A is a reintroduced mechanism that allows taxpayers to correct their errors or omissions. It is an optional return under GST

In this blog, you will get detailed information on GSTR-1A including what it is, who should file it, difference between GSTR-1 & GSTR-1A, steps to file GSTR-1A, major consideration, due date & penalties, and its importance.

What is GSTR-1A?

GSTR-1A is a document that allows taxpayers to make changes to sales invoices they have made in GSTR-1. In clear words, a taxpayer who needs to amend any supply record furnished in GSTR-1 or need to add any supply record of the same tax period, can amend through GSTR-1A. GSTR-1A is a supplementary form and completely optional, it is only required in case of any amendment needed. It majorly focuses on errors in invoices detail or outward supplies. This GSTR-1A was not in use since 2017 but it was reintroduced in 2024 later.

Who should file GSTR-1A?

There is no such eligibility criteria to file GSTR-1A, any registered taxpayer who has filed GSTR-1 and wants to make an amendment in it can use GSTR-1A to make changes.

Following are the cases in which you may need to file GSTR-1A:

If Taxpayers finds any error or omission in their filed GSTR-1

If Taxpayer discover a missing invoice from the same tax period

If Taxpayer want any modification or deletion incorrect entries

If Taxpayer notice inaccuracies afterward

Difference Between GSTR-1 & GSTR-1A

GSTR-1 & GSTR-1A both are the different returns filed in order to stay complaint under GST. However there are some major differences between both the returns including their focus area, filing structure, nature, due date, etc. Let’s understand a basic difference between both the return:

Steps to File GSTR-1A

To file your GSTR-1A, there are certain major steps that should be taken and these steps include:

Step 01:Login to GST Portal by visiting.Use your credentials and go to the Returns Dashboard under the search section. Then navigate and select GSTR 1A.

Step 02:GSTR-1A used to fetch the details directly through GSTR-1, view the summary carefully including reviewing invoice details, outward supplies data, taxable amounts, etc.

Step 03:Make modifications, amendment or deletion through GSTR 1A depending on the need. Ensure all the edits belong to the same tax period.

Step 04:Once all the modifications are done, submit the form on the GST Portal and proceed to file with DSC/EVC.Your changes will be officially recorded in GST Records.

Note: GSTR Filing procedure is complex and technical, mistakes can directly lead to heavy penalties. It is advised to take expert support for your GSTR filing.

Major Considerations

While filing GSTR 1A, there are considerations that should be taken. These considerations help in avoiding penalties and chances of errors. These considerations includes:

GSTR-1A can not be used for the past month and corrections are only made to the tax period of the originally field GSTR-1

There must be an impact on Recipient’s GSTR-2A/2B, simply means your corrected outward supplies may reflect in the recipient’s records in the subsequently generated GSTR 1A.

GSTR-1A is a supplementary form and thus a last chance to make the modification. It is important to double check the details before the final submission.

Due Date & Penalties

It is important to keep the due date in mind for GSTR-1A. However, there is no such due date for GSTR-1Abut taxpayers must file the form anytime after filing GSTR-1 and before filing of GSTR-3B of the same tax period.There are no such penalties on delay of GSTR-1A as it is not a mandatory requirement but an optional return. In case of delay in updating these amendments there can be some circumstances including the following:

Increased chance of mismatched data

Can raise compliance related issues

Incorrect ITC reflection for customers

Notices from GST authorities

Importance of Timely filing

Timely filing of GSTR-1A is crucial as it helps in maintaining accurate GST Compliance. GSTR-1A itself is used to correct the mistakes or making changes in previous gst return, delaying in these changes can directly affect and lead to multiple complications for both taxpayers and the recipient. This will ensure that correct GST Liability is paid in the GSTR 3B return for the tax period. Following are the major benefits or importance of timely filing these amendments:

Accurate outward supply reporting

Smooth Reconciliation

Avoidance of Demand Notice under GST

Proper reflection of Customer ITC

Minimal Disputes

Faster Compliance Process

Conclusion

GSTR-1A is a return used to make an amendment to GSTR-1. It works as a valuable correction tool for taxpayers who want to maintain accurate GST compliance without waiting for next period amendment. Since the Government aims to auto-populate and freeze the GST Liability in GSTR 3B as per the detailed filed in GSTR 1, GSTR-1A becomes an important form that can help you in case you missed any sales invoice, made a typing error, added incorrect details, etc. Though GSTR-1A is an optional return used to maintain a clean GST report. It helps in preventing mismatches with buyers and it is important to ensure you have reviewed your data carefully as there is no other return to correct GSTR-1A.

Frequently Asked Questions (FAQs)

What is the due date for GSTR-1A?

There is no specific due date for GSTR-1A, it can be filed before the filing of GSTR-3B of the same tax period.

Is it compulsory to file GSTR-1A?

No, GSTR-1A is an optional return used to make changes in GSTR-1 thus it is not a compulsory return.

Can Nil form GSTR-1A be filed?

No, Nil filing for GSTR-1A is not available as it is used to amend changes in GSTR-1.

Who is liable for GSTR-1A filing?

A taxpayer who needs to amend any supply record furnished in GSTR 1 or need to add any supply record of the same tax period is liable for GSTR-1A filing.

How is GSTR-1A different from GSTR-1?

GSTR-1 is the original return for outward supply, while GSTR-1A is used to make amendments to GSTR-1 for the same tax period.