Question 1

1. Who can file Form GSTR-1A?

Accepted Answer

A taxpayer who needs to amend any supply record furnished in GSTR-1 or add any supply record of the same tax period can do so through GSTR-1A after filing GSTR-1 and before filing GSTR-3B.
- Example: If GSTR-1 for August 2024 is furnished on September 10, 2024, and the taxpayer realizes a mistake in two records while also missing one record, GSTR-1A will be available from September 10 or the due date (September 11), whichever is later. The taxpayer can amend the incorrect records and add the missed record in GSTR-1A, which will be auto-populated in GSTR-3B.

Question 2

2. When is GSTR-1A available for filing?

Accepted Answer

GSTR-1A is open for monthly filers 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 GSTR-1 (11th of the following month).
2. Actual date of filing GSTR-1.

- For quarterly filers, it’s available from the later of the following two dates until the filing of GSTR-3B for that quarter:
1. Due date of filing GSTR-1 (13th of the month following the end of the quarter).
2. Actual date of filing GSTR-1 (Quarterly).

Question 3

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

Accepted Answer

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

Question 4

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

Accepted Answer

No, once GSTR-3B is filed for a tax period, GSTR-1A cannot be filed. However, you can continue to amend records reported in previously filed GSTR-1 in subsequent GSTR-1 filings.

Question 5

5. Is it compulsory to file Form GSTR-1A?

Accepted Answer

- No, GSTR-1A is optional. It can be filed in the following scenarios:
- To add new records missed during GSTR-1 filing.
- To amend records already reported in the same period’s GSTR-1.

Question 6

6. What are the available modes for preparing Form GSTR-1A?

Accepted Answer

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

Question 7

7. Can Nil Form GSTR-1A be filed?

Accepted Answer

No, filing a Nil GSTR-1A is not available.

Question 8

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

Accepted Answer

No, GSTR-1A only allows amendments to records filed in the GSTR-1 of the current tax period. Records reported in earlier GSTR-1 can be amended in any subsequent GSTR-1 within the time limit specified by law.

Question 9

9. Can I file Form GSTR-3B if I save some records in Form GSTR-1A but did not file Form GSTR-1A?

Accepted Answer

If a taxpayer saves any record in GSTR-1A but does not file it before filing GSTR-3B, they will face an error at the time of filing GSTR-3B. The system will not allow the filing of GSTR-3B. The taxpayer must either delete the saved record, reset GSTR-1A, or file GSTR-1A before filing GSTR-3B.

Question 10

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

Accepted Answer

Yes, a debit note or credit note can be added in the corresponding tables of GSTR-1A..

Question 11

11. Can the recipient's GSTIN be amended in GSTR-1A?

Accepted Answer

- No, the recipient's GSTIN cannot be amended through GSTR-1A. It can only be amended in GSTR-1 of the following tax periods.

Question 12

12. 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?

Accepted Answer

Yes, any record furnished for M1 or M2 through IFF can be amended in GSTR-1A of the same tax period, which will be available after filing GSTR-1 for the quarter.

Question 13

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

Accepted Answer

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

What is Form GSTR-1A?

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