the Government of India, through advertisement no.12/2024 dated 10th July 2024, introduced Form GSTR- 1A. Effective from the July 2024 period, this voluntary form allows taxpayers to add, amend, or amend any force details reported or missed in the current period’s GSTR- 1 before filing the GSTR- 3B return for the same period. Form GSTR- 1A becomes available after filing GSTR- 1 or after its due date, whichever is latter.

01-Aug-2024

Detailed Manual and FAQs on filing of GSTR-1A

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 form 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 – https://tutorial.gst.gov.in/userguide/returns/index.htm#t=Creation_of_Outward_Supplies_Return_in_GSTR-1.htm

FAQ on Filing GSTR-1A – https://tutorial.gst.gov.in/downloads/news/creative_faqs_on_gstr1a_fo_cr25785.pdf

Thanks,
Team GSTN

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Last Update: August 5, 2024