FORM GSTR-1A has been notified by Finance Ministry of India
Instructions for filing of GSTR-1A & Instructions for specific tables of GSTR-1A
Instructions for filing of GSTR-1A:
- It is an additional facility provided to add any particulars of current tax period misseda reporting FORM GSTR-1 of current period or amend any particulars already declared FORM GSTR-1 of current tax period (including those declared in IFF, for the first and second months of a quarter, if any, for quarterly taxpayers)The form is an optional form without levy of late fees.
- 2 The FORM willa available the portal after due date of filing of FORM GSTR -1 or the actual date of filing of FORM GSTR -1,whichever is later, till filing of corresponding FORM GSTR-3B of the same tax period. Similarly, for quarterly taxpayers, the FORM GSTR-1A shall be opened quarterly after filing of the FORM GSTR-1 (Quarterly) or the due date of filing of FORM GSTR -1 (Quaterly), whichever is later, till filing of FORM GSTR-3B of the same period.
- The particulars declared in FORM GSTR-1A along with particulars declared in FORM GSTR-1 shalla made available in FORM GSTR-3B. In case of taxpayers opting for filing of quarterly returns shall be made available in FORM GSTR-3B (Quarterly) along with particular furnished in FORM GSTR-1 and IFF of Month M1 and M2 (if filed).
- 4 Amendment of a document which related to change of Recipient’s GSTIN shall not be allowed in GSTR-1A.
- 5. In addition to the GSTR-2B already generated, GSTR-2B shall also consist of all the supplies declared by the respective suppliers GSTR-1A. However, supplies declared or amended FORM GSTR-1A shall be made available in the next open FORM GSTR-2B. For example,
(i) a supplier issues two invoices INV1 and INV2 in th month of January 2023. Then he furnished the details of the invoice INV1 on 8th Feb 2023 in FORM GSTR-1. However, he misses one invoice INV2 and furnishes the details of same in FORM GSTR-1A on 15th Feb 2023. In this case, INV1 will go to the FORM GSTR-2B of the recipient for the month of January made available on 14th Feb 2023. Further, INV2 will be made available FORM GSTR-2B of the recipient for the month of February made available on 14th March 2023.
(ii) a supplier issues two invoices INV3 and INV4 in the month January 2023. Then he furnished the details the invoice INV3 on 15th Feb 2023 in FORM GSTR-1. However, he declared INV 4 in FORM GSTR-1A on 16th Feb 2023. In this case, both INV3 and INV4 will be made available in FORM GSTR-2B: of the recipient for the month of February made available on 14th March 2023.
