GSTR-1A is used to reject or accepts the changes in the supplies as reported in
GSTR-1A is nothing but a correction statement to make the changes in supplies as reported in GSTR-1.Any correction accepted in GSTR 1A will automatically change the details of supplies in GSTR-1
Every taxpayer is required to file GSTR-1A, if any changes has been proposed in GSTR-2A,and it is auto populated in GSTR-1A.
If the GSTR-1 has been filed before the receiver files GSTR-2 or GSTR-4 or GSTR-6, then GSTR-1A can be generated after the completion of due date of GSTR-2.
GSTR-1A is generated only when the recipient in GSTR 2 or GSTR 4 or GSTR 6 performs any of the action among the following:
Apart from the above condition, the details in GSTR 1A return will be auto-populated to the supplier only if the following conditions are fulfilled:
When the seller files his/her GSTR 1 to show the sales , the data automatically flows into GSTR 2 of the buyer. If buyers thinks that the data needs some corrections and he/she modifies the data in that,it will directly reflect in GSTR 1A of the seller. If the seller accepts the modification his GSTR 1 will be updated with the correct data.
Let's say Mr. X is a seller and sells 4000 chocolates for Rs 500 to Mr. Y. By mistake seller shows wrong sales amount in his GSTR 1 . the data when flows to the buyers GSTR 2, he amends it with correct amount. The correction then reflects in sellers GSTR 1A. As soon as it is accepted, the GSTR 1 of the seller is updated with correct information.
GSTR 1A is filed by login into the GST portal created by the Government. To download the form of GSTR 1A, the taxpayer has to follow few steps mentioned below:
GSTR 1 A includes five headings that are stated by the Government. The details that are included in the GSTR 1A are as follows:
This head includes:
Export details will be covered in the next table. Below is the format of the same head:
This head includes -
However, changes in actual exports from India cannot be shown as the buyer will not file any GST return.
Below is the format of the same:
Any changes made by buyers to debit notes or credit notes issued by seller will be specified under this head. Below is the format of the same:
Below mentioned is the format of verification:
The changes to be made in GSTR 1A for a month must be filed before 16th of the next month. This modified data has to be accepted or rejected between 16th and 17th of the next month. After acceptance the data will automatically update in GSTR 1.
Let’s say if the changes are to be made for September, it has to be updated before 16th of October and rejected or accepted before 16th and 17th of October.
There are three actions allowed in GSTR-1A by the supplier:
| Action | Explanation |
| Reject | The supplier can reject the changes made by the receiver |
| Accept | If the changes made are correct, the supplier can accept the changes |
| Pending | If no action is taken , all the proposed changes will be rolled over in GSTR-1 of the next period. |
No supplier is allowed to details, it can only either accept or reject changes.
Normally, GSTR-1A can be filed after GSTR-2 but it can be filed before GSTR-2, if GSTR-1 has been filed on time and due date of GSTR-2 is over.
Both are documents filled by the registered taxpayer. The major differences are as follows:
All the taxpayers including normal taxpayers, casual taxpayers and so on are required to file GSTR-1A return every month. GSTR 1A return is filed to update the details of the sales if mistaken in GSTR 1 that was filed earlier. This form can be generated after the 15th of every month by accessing the GST Portal. The changes that are reflected in the GSTR 1A of the seller is the automatically updated details taken from the GSTR 2 of the buyer. When the buyer updates his GSTR 2 and is different from the GSTR 1 of the seller, it is reflected in GSTR 1A of the seller. The seller if accepts the changes, his or her GSTR 1 will be updated with the same.
Let’s take an example- Karan buys 200 Mobile Phones worth Rs. 60,000 from Vinay and company. Vinay and company has shown it as Rs. 40,000 sales in his GSTR-1 by mistake. The data from Vinay and company GSTR-1 will flow into GSTR-2A of Karan. Karan finds it incorrect and edits it to Rs. 60,000. This correction is automatically reflected in Vinay and company’s GSTR-1A. Now Vinay and company needs to accept the correction and his GSTR-1 will automatically be updated.
No, it is not compulsory to file GSTR-1A for generation of GSTR-3.
You are required to select the acknowledgement checkbox to enable the submit button.
In GSTR-1A, the supplier is not permitted to make any changes in any of the invoices.
No, you cannot make any changes once the GSTR-1A is filed.
Login to your GST portal, choose select File returns, then enter the relevant F.Y. and month and click on search, you will be able to check the status.
