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All about new Return GSTR-1A

Its is an optional return provided to add any particulars of current tax period missed while filing GSTR-1 of current tax period or to amend any particulars already declared in GSTR-1 of current tax period (including those declared in IFF, for the first and second months of a quarter for QRMP taxpayers).

PURPOSE:

The purpose of GSTR-1A to ensure that correct liability is auto-populated in GSTR-3B of the same month.

EFFECT in GSTR-3B:

The particulars declared in GSTR-1A along with particulars declared in GSTR-1 shall be made available in GSTR-3B.

EFFECT in GSTR-2B:

The effect of amendment/addition will be reflected in corresponding GSTR-2B of the recipient generated for next month and not the same month.

DUE DATE for filing GSTR-1A:

GSTR-1A will be available on the portal after due date of filing of GSTR -1 or the actual date of filing of GSTR -1 ,whichever is later, till filing of corresponding GSTR-3B of the same tax period.
For QRMP taxpayers, the 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 GSTR-3B of the same tax period.

NOTE:

Change of Recipient‘s GSTIN shall not be allowed in GSTR-1A.

For more details, refer Notification No. 12/2024 – Central Tax dated 10th July, 2024.

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