2B Updation after GSTR1A Filling

The Government of India has introduced a new form called GSTR-1A, which allows suppliers to update details filled in GSTR-1 ¹ ². If a supplier files GSTR-1A for the previous month before the due date, the updated details will be available to the recipient till the due date of the month ¹. However, if the supplier files GSTR-1A after the due date, the recipient will have to wait until the 14th of the next month to verify the updated details ¹. It's important to note that GSTR-1A is a document containing changes made to sales invoices reported in GSTR-1, and it was reintroduced in July 2024 ². The form allows a registered taxpayer to update the details of sales for GSTR-1, which was filed earlier ². Also, keep in mind that the due dates for GSTR-1 are based on your aggregate turnover, and the return has a total of 13 sections ¹. Additionally, the CBIC has notified reduced late fees to provide relief for businesses having difficulties in GST return filing ¹.

Yes, GSTR-2B does update when your supplier files GSTR-1A, but the timing matters. If GSTR-1A is filed before the next GSTR-2B generation date (14th of the month), the correction will appear in that month's GSTR-2B.

 If the buyer has already filed GSTR-3B for the period, the corrected ITC will flow through to the following month's GSTR-2B as an amendment entry, not the current period.

This is why it is important to reconcile your purchase register with GSTR-2B before each GSTR-3B filing, catching discrepancies early means your supplier can still file GSTR-1A in time for the same period. If you are the supplier, GSTR-1A can only be filed once per period and must be filed before your own GSTR-3B.