How to file GSTR 1A and reflect in GSTR 1?

1. WHAT IS GSTR-1A?

GSTR-1A is an addendum to GSTR-1. Outward supplies statement of the supplier. It is always generated on the basis of details added/ modified/ deleted by the counterparty (B2B Transactions) in GSTR- 2/4/6. The details so created in the system are then auto-populated to the supplier on submission of GSTR- 2/4/6.

2. WHO NEEDS TO FILE GSTR-1A?

All normal taxpayers and casual taxpayers are required to file GSTR-1A.

3. WHERE CAN I FILE GSTR-1A?

GSTR-1A can be filed from the returns section of the GST Portal. In the post login mode, you can access it by going to Services > Returns > Returns Dashboard. After selecting the financial year and tax period, GSTR-1A in the given period will be displayed.

4. WHEN IS GSTR-1A GENERATED?

GSTR-1A is generated after the end of tax period and only if the supplier has filed his GSTR-1 before the receiver files his GSTR-2/4/6.

5. BY WHEN DO I NEED TO FILE GSTR-1A?

You can file GSTR-1A only from 16th till 17th of the month succeeding the tax period. "For July date is 2nd November"

6. CAN I FILE GSTR-1A BEFORE FILING GSTR-2?

GSTR-1A can be filed before filing of GSTR-2.

7. WHEN A SUPPLIER CAN TAKE ACTIONS IN GSTR-1A?

Supplier can take actions (including filing) in GSTR-1A only from 16th till 17th of the month succeeding the tax period.

8. WHAT ARE THE CONDITIONS IN WHICH GSTR-1A IS GENERATED?

GSTR-1A is generated when the recipient in GSTR-2/4/6 takes any of the following action:

a) Rejects the details added by the supplier and submits the return
b) Modifies the details added by the supplier and submits the return
c) Adds any new details missed by the supplier and submits the return

All the above details get auto-populated to the supplier in the Form GSTR- 1A only if the following conditions are met:

a) Recipient submits GSTR- 2/4/6 on or before 17th of the month succeeding the M tax period
b) The supplier has not yet generated GSTR-3 for M tax period
c) The supplier has not yet submitted GSTR-1A of M tax period.

If any one of the above mentioned conditions are met, then all such modifications/ additions/ rejections will flow to the suppliers’ GSTR-1 of the subsequent tax period.

9. CAN A SUPPLIER ADD ANY DETAILS IN GSTR-1A?

Supplier cannot add any details in GSTR-1A.

10. IS IT MANDATORY TO SUBMIT GSTR-1A BEFORE GENERATION OF GSTR-3?

GSTR-1A is not mandatory to be submitted before generation of GSTR-3.

11. I HAVE NOT FILED MY GSTR-1 FOR CURRENT TAX PERIOD. THE COUNTER PARTY HAS FILED THEIR GSTR-2/4/6. WHAT WILL HAPPEN WITH THE DETAILS ADDED BY THE COUNTER PARTY?

In a case where GSTR-1 has not been filed for M tax period before GSTR- 2/4/6, the details added by the counter party are auto populated to GSTR-1 of the M tax period of the supplier who may include the same for submitting his GSTR-1.

12. I HAVE GENERATED BUT NOT SUBMITTED GSTR-1A. IN THE MEANTIME, SOME RECEIVER FILED THEIR GSTR-2/4/6. WHAT DO I NEED TO DO NOW?

In case, GSTR-1A has been generated by the taxpayer and not submitted and in the meantime some receivers have filed GSTR- 2/4/6, then the supplier has to generate GSTR-1A again before submission.

However, details on which supplier has already taken action will not be impacted due to regeneration of GSTR-1A.

13. WHAT WILL HAPPEN IF GSTR-1A HAS BEEN SUBMITTED AND NOT FILED TILL 17TH OF THE SUBSEQUENT MONTH OF THE TAX PERIOD?

If GSTR-1A has been submitted, then all the details which have been kept pending by taxpayer will roll over to GSTR-1 of next tax period. Post 17th of succeeding month of tax period, if GSTR-3 has not been filed, taxpayer will be able to see the GSTR-1A, however, he won’t be allowed to take any actions on the same.

14. WHAT WILL HAPPEN IF GSTR-1A HAS NOT BEEN FILED TILL 17TH OF THE SUBSEQUENT MONTH OF THE TAX PERIOD?

If GSTR-1A has not been filed by taxpayer till 17th of the subsequent month of the tax period, then on generation of GSTR-3 by taxpayer, all the details will roll over to GSTR-1 of next tax period.

In case of non-filing of GSTR-1A, roll over of details will happen on generation of GSTR-3, whether GSTR-3 has been filed after 17th or before 17th. Post 17th of succeeding month of tax period, if GSTR-3 has not been filed, taxpayer will be able to see the GSTR-1A, however, he won’t be allowed to take any actions on the same.