Simplified GST Filing: GSTR-1A & IMS to Improve GSTR-3B Filing

Simplified GST filing because the GSTN has introduced a pre-filled GSTR-3B form to make GST filling easier and help taxpayers to file their GST returns accurately.

Pre-filled GSTR-3B

The GST Portal now auto-fills the GSTR-3B form:

• Tax liabilities from GSTR-1, GSTR-1A, or IFF (Invoice Furnishing Facility).

• Input Tax Credit (ITC) from GSTR-2B.

• Taxpayers can also download a detailed system-generated PDF of the pre-filled GSTR-3B.

Purpose of the pre-filled GSTR-3B form

The main purpose is to simplify the return filing process for taxpayers by auto-populating tax liability and Input Tax Credit (ITC) and reduce manual entry errors.

How does GSTR-1A help in correcting outward supplies?

GSTR-1A allows taxpayers to make corrections if any incorrect outward supplies declared in GSTR-1 or IFF before finalizing GSTR-3B.

Taxpayers can now fix mistakes in outward supplies.

This ensures accurate reporting of tax liabilities.

Managing Inward Supplies

Taxpayers can now manage inward supplies and adjust ITC claims by accepting, rejecting, or marking them as pending through Invoice Management System (IMS).

Upcoming Changes from January 2025

From January 2025, the GST Portal will restrict changes in auto-populated values in GSTR-3B:

There will be no manual changes allowed to values auto-populated from GSTR-1, GSTR-1A, IFF, or GSTR-2B.

Any changes required should be made using GSTR-1A for outward supplies or IMS for inward supplies before filing the return.

Difference Between GSTR-1 and GSTR-1A

GSTR-1	GSTR-1A
GSTR-1 is used to report sales transactions captures all the sales data made by a registered taxpayer.	GSTR-1A allows taxpayers to correct mistakes which are declared in GSTR-1.
It contains original details of outward supplies, including invoices, credit/debit notes, document issued and exports.	It contains amendments made to the information previously submitted in GSTR-1.
Depending on the taxpayer’s turnover, GSTR-1 is filed on a monthly or quarterly basis.	GSTR-1A can be used any time after filing GSTR-1 if there is any mistake that need to be corrected.

FAQs