FAQs on GSTR-1A: Amendment to GSTR 1

What is Form GSTR-1A? Who is required to file Form GSTR-1A?

A taxpayer who needs to amend any supply record furnished in GSTR 1 or add any supply record for the same tax period can do so through GSTR 1A in the same month after filing GSTR-1 and before filing GSTR-3B.

E.g., GSTR 1 for the month of August 2024 was furnished by the taxpayer on September 10, 2024. The taxpayer committed a mistake in two records and missed reporting one record in GSTR 1. Now GSTR 1A shall be opened for him/her on the 10th of September or the due date of GSTR 1 (i.e., the 11th of September), whichever is later. The taxpayer will be able to amend the incorrect record and will also be able to add the missed record to Form GSTR 1A. The correct value shall be auto-populated in its GSTR 3B.

When will GSTR 1A be available for filing?

GSTR-1A will be open for monthly filing from the later of the following two dates until the actual filing of GSTR-3B for the same tax period:

1. Due date of filing of GSTR1, i.e., 11th of the following month or
2. Date of actual filing of GSTR-1

GSTR-1A will be open for quarterly filing from the later of the following two dates until the filing of GSTR-3B for the same tax period (quarter):

1. Due date of filing the GSTR1, i.e., the 13th of the month following the end of the quarter.
2. Date of actual filing of GSTR-1 (quarterly).

What is the due date for filing Form GSTR-1A?

There is no due date for filing GSTR-1A. It can be filled out until the filing of GSTR-3B for the same tax period.

Can I file Form GSTR 1A after filing Form GSTR 3B?

No, taxpayers cannot file GSTR-1A once GSTR-3B is filed for the same tax period. However, the functionality of amending records reported in previously filed GSTR-1 in subsequent GSTR 1 will be continued as it is.

Is it mandatory to file Form GSTR 1A?

No, GSTR 1A is optional. Taxpayers can file GSTR-1A in the following scenario:

a. To add new records that the taxpayer missed while filing in Form GSTR-1 and/or
b. To amend records that were already reported in the same period in Form GSTR-1.

What are the available modes of preparing Form GSTR-1A?

GSTR 1A can be filed only through online mode and through GSP.

Can Nil Form GSTR-1A be filed?

No, filing of Nil GSTR 1A is not available.

Can I amend the records reported in earlier GSTR 1 in the current GSTR-1A?

No, GSTR 1A allows you to amend the records filed in GSTR 1 for the current tax period only. The records reported in earlier GSTR 1 can be amended in any subsequent GSTR 1, subject to the time limit specified in the law.

Can I file Form GSTR 3B if I saved some records in Form GSTR-1A but did not file Form GSTR1A?

In case a taxpayer saved any record in Form GSTR-1A but did not file the same before filing the GSTR-3B, he would face an error at the time of filing the GSTR-3B; the system will not allow him to file the GSTR-3B. Therefore, he would have to either delete the saved record in GSTR 1A, reset Form GSTR 1A, or file GSTR 1A before filing GSTR 3B.

Can I add the details of a debit note or credit note to Form GSTR-1A?

Yes. A debit note or credit note can be added to the corresponding tables of GSTR 1A.

Can the recipient’s GSTIN be amended in GSTR-1A?

No, the GSTIN of the recipient cannot be amended through GSTR1A. The same can be done only through GSTR 1 of the following tax periods:.

I have opted for the quarterly filing of Form GSTR-1. Can I add or amend the details of any record furnished through IFF for Months M1 or M2 in GSTR-1A?

Yes. Any record furnished for the month of M1 or M2 through IFF can be amended in GSTR 1A for the same tax period, which will be available to the taxpayer after filling out GSTR 1 for the quarter.

Can the GSTR 1A be amended again if the GSTR 3B is not filed?

GSTR 1A can be filed only once for a particular tax period, even if GSTR 3B is not filed.