CBIC Notifies FORM GSTR-1A for Seamless Amendments to FORM GSTR-1 Details

The Central Board of Indirect Taxes and Customs (CBIC), through Notification No. 12/2024 – Central Tax dated July 10, 2024, has introduced a new optional facility allowing registered taxpayers to amend details in FORM GSTR-1 for a tax period and/or declare additional details before filing the return in FORM GSTR-3B. This amendment aims to streamline the process for registered taxpayers, ensuring accurate and timely filing of returns.

Key Amendments in the CGST Rules

1. Rule 21:

• Before Amendment: Furnishes the details of outward supplies in FORM GSTR-1 under section 37 for one or more tax periods, which is in excess of the outward supplies declared by him in his valid return under section 39 for the said tax periods.
• After Amendment: Furnishes the details of outward supplies in FORM GSTR-1 as amended in FORM GSTR-1A, if any, under section 37 for one or more tax periods, which is in excess of the outward supplies declared by him in his valid return under section 39 for the said tax periods.

2. Rule 21A

• Before Amendment: A comparison of the returns furnished by a registered person under section 39 with the details of outward supplies furnished in FORM GSTR-1 or the details of inward supplies derived based on the details of outward supplies furnished by his suppliers in their FORM GSTR-1.
• After Amendment: A comparison of the returns furnished by a registered person under section 39 with the details of outward supplies furnished in FORM GSTR-1 as amended in FORM GSTR-1A, if any, or the details of inward supplies derived based on the details of outward supplies furnished by his suppliers in their FORM GSTR-1 or FORM GSTR-1A of the previous tax period, if any.

3. Rule 36

• Before Amendment: The details of such invoices or debit notes have been furnished by the supplier in the statement of outward supplies in FORM GSTR-1 or using the invoice furnishing facility.
• After Amendment: The details of such invoices or debit notes have been furnished by the supplier in the statement of outward supplies in FORM GSTR-1 as amended in FORM GSTR-1A, if any, or using the invoice furnishing facility.

4. Rule 37A

• Before Amendment: Where input tax credit has been availed by a registered person in the return in FORM GSTR-3B for a tax period in respect of such invoice or debit note, the details of which have been furnished by the supplier in the statement of outward supplies in FORM GSTR-1.
• After Amendment: Where input tax credit has been availed by a registered person in the return in FORM GSTR-3B for a tax period in respect of such invoice or debit note, the details of which have been furnished by the supplier in the statement of outward supplies in FORM GSTR-1 as amended in FORM GSTR-1A, if any.

5. Rule 40

• Before Amendment: The input tax credit claimed shall be verified with the corresponding details furnished by the corresponding supplier in FORM GSTR-1 or FORM GSTR-4.
• After Amendment: The input tax credit claimed shall be verified with the corresponding details furnished by the corresponding supplier in FORM GSTR-1 and FORM GSTR-1A, if any, or FORM GSTR-4.

6. Rule 48

• Before Amendment: The serial number of invoices issued during a tax period shall be furnished electronically through the common portal in FORM GSTR-1.
• After Amendment: The serial number of invoices issued during a tax period shall be furnished electronically through the common portal in FORM GSTR-1 or FORM GSTR-1A, if any.

7. Rule 59

• New Insertion: After sub-rule (1), the following proviso is inserted:

  "Provided that the said person may, after furnishing the details of outward supplies of goods or services or both in FORM GSTR-1 for a tax period but before filing of return in FORM GSTR-3B for the said tax period, at his own option, amend or furnish additional details of outward supplies of goods or services or both in FORM GSTR-1A for the said tax period electronically through the common portal, either directly or through a Facilitation Centre as may be notified by the Commissioner."

• New Sub-Rule 4A: The additional details or amendments of the details of outward supplies furnished in FORM GSTR-1A may include invoice-wise details of inter-State and intra-State supplies made to registered persons and inter-State supplies with invoice value more than one lakh rupees made to unregistered persons, consolidated details of intra-State supplies made to unregistered persons for each rate of tax, State-wise inter-State supplies with invoice value up to one lakh rupees made to unregistered persons for each rate of tax, and debit and credit notes issued during the month for previously issued invoices.

8. Rule 60

• Before Amendment: The details of outward supplies furnished by the supplier in FORM GSTR-1 or using the IFF shall be made available electronically to the concerned registered persons (recipients).
• After Amendment: The details of outward supplies furnished by the supplier in FORM GSTR-1 or FORM GSTR-1A, if any, or using the IFF shall be made available electronically to the concerned registered persons (recipients).

9. Rule 78

• Before Amendment: The details relating to the supplies made through an e-Commerce operator, as declared in FORM GSTR-8, shall be matched with the corresponding details declared by the supplier in FORM GSTR-1.
• After Amendment: The details relating to the supplies made through an e-Commerce operator, as declared in FORM GSTR-8, shall be matched with the corresponding details declared by the supplier in FORM GSTR-1, as amended in FORM GSTR-1A, if any.

10. Rule 88C

• Before Amendment: Where the tax payable by a registered person, in accordance with the statement of outward supplies furnished by him in FORM GSTR-1 or using the Invoice Furnishing Facility, exceeds the amount of tax payable by such person in accordance with the return for that period furnished by him in FORM GSTR-3B.
• After Amendment: Where the tax payable by a registered person, in accordance with the statement of outward supplies furnished by him in FORM GSTR-1, as amended in FORM GSTR-1A, if any, or using the Invoice Furnishing Facility, exceeds the amount of tax payable by such person in accordance with the return for that period furnished by him in FORM GSTR-3B.

11. Rule 96

• Before Amendment: The applicant has furnished a valid return in FORM GSTR-3B, provided that if there is any mismatch between the data furnished by the exporter of goods in Shipping Bill and those furnished in the statement of outward supplies in FORM GSTR-1.
• After Amendment: The applicant has furnished a valid return in FORM GSTR-3B, provided that if there is any mismatch between the data furnished by the exporter of goods in Shipping Bill and those furnished in the statement of outward supplies in FORM GSTR-1, as amended in FORM GSTR-1A, if any.

12. Rule 96A

• Before Amendment: The details of the export invoices contained in FORM GSTR-1 furnished on the common portal shall be electronically transmitted to the system designated by Customs.
• After Amendment: The details of the export invoices contained in FORM GSTR-1, as amended in FORM GSTR-1A, if any, furnished on the common portal shall be electronically transmitted to the system designated by Customs.

13. Rule 163

• Before Amendment: Where a registered person opts to share the information furnished in FORM GST REG-01, return in FORM GSTR-3B for certain tax periods, and FORM GSTR-1 for certain tax periods, pertaining to invoices, debit notes, and credit notes issued by him.
• After Amendment: Where a registered person opts to share the information furnished in FORM GST REG-01, return in FORM GSTR-3B for certain tax periods, and FORM GSTR-1 as amended in FORM GSTR-1A, if any, for certain tax periods, pertaining to invoices, debit notes, and credit notes issued by him.

Official copy of the notification has been attached