Quick Summary
As per the directions of the Government vide notification no. 12/2024 dt 10th July 2024, Form GSTR-1A has been made available to the taxpayers from July 2024 tax period. GSTR-1A is an optional facility to add, amend or rectify any particulars of a supply reported/missed in the current Tax period’s GSTR-1 before filing of GSTR-3B return of the same tax period.
GSTR-1A shall be open for the taxpayer after filing of GSTR-1 of a tax period or after the due date of GSTR-1 whichever is later. A Detailed manual for filing of GSTR-1A and related FAQs can be seen below –
- Detailed manual for filing GSTR-1A - Click here
- FAQ on Filing GSTR-1A - Click here
FAQ :
GSTR-1A is an optional form that allows taxpayers to add, amend, or rectify any supply particulars that were either reported incorrectly or missed in the current tax period's GSTR-1 return, prior to filing the GSTR-3B return for the same period.
GSTR-1A becomes available for taxpayers after they have filed their GSTR-1 for a tax period, or after the due date for filing GSTR-1, whichever is later.
GSTR-1A has been made available to taxpayers from the July 2024 tax period.
No, GSTR-1A is an optional facility for taxpayers.
Taxpayers can use GSTR-1A to add, amend, or rectify any particulars of a supply that were reported or missed in the current tax period's GSTR-1.
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