Introducing FORM GSTR-1A: Simplify Your GST Return Amendments with Ease

The Government, through notification No. 12/2024 – Central Tax dated 10.07.2024, has introduced FORM GSTR-1A as an optional facility for taxpayers. This form allows taxpayers to add or amend particulars of a supply from the current tax period, which were either missed out or wrongly reported in FORM GSTR-1 of the said tax period, before filing the GSTR-3B return for that period.

1. Introduction of FORM GSTR-1A

Starting August 2024, FORM GSTR-1A will be available to all taxpayers. This form will allow amendments to details furnished in FORM GSTR-1 for the month of July 2024. Here are the key features of FORM GSTR-1A:

1. Optional Facility: FORM GSTR-1A is an optional form that can be filed only once for a particular tax period.
2. Impact on Liability: Changes made through FORM GSTR-1A will affect the taxpayer’s liability, which will be reflected in FORM GSTR-3B for the same tax period.
3. ITC for Recipients: At the recipient’s end, the Input Tax Credit (ITC) for supplies declared or amended will be available in FORM GSTR-2B generated for the next tax period.

2. Monthly Filers

For taxpayers filing FORM GSTR-1 on a monthly basis:

1. FORM GSTR-1A will be available on the portal every month from the actual date of filing FORM GSTR-1 or the due date, whichever is later, until the actual filing of the corresponding FORM GSTR-3B for the same tax period.
2. The net impact of particulars declared or amended through FORM GSTR-1A, along with the particulars declared in FORM GSTR-1, will auto-populate in FORM GSTR-3B for the same tax period.

3. QRMP Taxpayers

For taxpayers under the Quarterly Return Filing and Monthly Payment (QRMP) scheme, filing FORM GSTR-1 on a quarterly basis:

1. FORM GSTR-1A will be available quarterly after the actual filing of FORM GSTR-1 (Quarterly) or the due date, whichever is later, until the actual filing of FORM GSTR-3B for the same tax period.
2. Supplies reported in FORM GSTR-1 for the current tax period (including those declared in the Invoice Furnishing Facility (IFF) for the first month (M1) and second month (M2) of a quarter, if any) can be amended through the corresponding Quarterly GSTR-1A.
3. The net impact of particulars declared in GSTR-1A (Quarterly), along with particulars furnished in FORM GSTR-1 (Quarterly) (or through IFF of Month M1 and M2, if filed), will auto-populate in FORM GSTR-3B (Quarterly) for the same tax period.
4. There will be no separate amendment facility available for records furnished through IFF for the months M1 and M2 during those months.

4. GSTIN Amendments

In cases where a change is required in the GSTIN of a recipient for a supply reported in FORM GSTR-1 of a tax period, the correction can be made through FORM GSTR-1 for the subsequent tax period only.

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