GSTR-1A Filing Timeline: Important Deadlines for Taxpayers

GSTR-1A is a return that allows taxpayer to modify the details of outward supplies furnished in GSTR 1 or can add any supply record of same tax period. This can be done through GSTR 1A in the same month after filing of GSTR-1 and before filing of GSTR-3B.

For Example

GSTR 1 for the month of Dec 2024 has been furnished by the taxpayer on 11th of Jan 2025. After filing GSTR-1 taxpayer noticed that he committed a mistake in 2 records and missed to report one record in its GSTR 1.

Now, GSTR 1A shall be opened for him/her on 11th of Jan 2025. The Taxpayer will be able to amend the incorrect record and shall also be able to add the missed record in Form GSTR 1A. The correct value shall be auto populated in its GSTR 3B.

Availability of GSTR-1A for Filing

For monthly filer

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

11th of the following month (due date of GSTR-1), or
Date of actual filing of GSTR-1

For quarterly filer

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

13th of the month following the quarter (due date of GSTR-1), or
Date of actual filing of GSTR-1 (Quarterly).

Due date for filing Form GSTR-1A

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

FAQs

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

No, taxpayer cannot file GSTR-1A once GSTR-3B. However you can amend the records reported in previously filed GSTR-1 in subsequent GSTR 1.

Is it compulsory to file Form GSTR 1A?

No, GSTR 1A is optional.

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

GSTR 1A can be filed only through online mode.

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

No, GSTR 1A allows to amend the records filed in the GSTR 1 of current tax period only.
The records which are reported in earlier GSTR 1, can be amended in any subsequent GSTR 1.

Can I add the details of a Debit Note / Credit Note in Form GSTR-1A?

Yes. A debit note / credit note can be added in the corresponding tables of GSTR 1A.

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

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

I have opted for Quarterly filing of Form GSTR-1. Can I add or amend details of any record furnished through IFF for the Month 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 of the same tax period which will be available to the taxpayer after filling of GSTR 1 for the quarter.

Can the filed GSTR 1A 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.