Advisory for GSTR-1A Form (July 26, 2024)

The government has introduced FORM GSTR-1A  – Central Tax dated 10.07.2024, as an optional facility for taxpayers to amend or add details of supplies for the current tax period that were either missed or wrongly reported in FORM GSTR-1 before filing the GSTR-3B return. Available from August 2024, this form allows monthly and quarterly filers to correct their data, impacting the liability reflected in FORM GSTR-3B and the recipient’s ITC in FORM GSTR-2B. For monthly filers, GSTR-1A can be filed from the due date of GSTR-1 until the filing of GSTR-3B. For QRMP taxpayers, the form is available quarterly, after the actual or due date of GSTR-1 filing until the filing of GSTR-3B. Amendments to GSTIN of a recipient must be done in the subsequent period’s GSTR-1.