gstr 1a

GSTR-1A is a document containing changes made to sales invoices reported in GSTR-1. The form was suspended within a few months of implementing GST in the year 2017 but has been reintroduced in 2024. In this article, we discuss the following topics in detail:

Latest Updates

9th January 2025

GSTN issued an advisory on implementation of mandatory mentioning of HSN codes in GSTR-1 & GSTR 1A.

• Phase 3 for reporting of HSN code in Table 12 of GSTR-1 & 1A is being implemented from January 2025 return period on the GST portal.
• In this phase manual entry of HSN has been replaced by choosing correct HSN from given drop down. 
• A customized description mentioned in HSN master will auto-populate in a new filed called “Description as per HSN Code". 
• Also, Table-12 has been bifurcated into two tabs namely B2B and B2C, to report these supplies separately.
• Following validations in Table 12 with regards to value of the supplies have also been introduced: *
  • Validate the value of B2B supplies shown in different Tables viz: 4A, 4B, 6B, 6C, 8 (recipient registered), 9A, 9B (registered), 9C (registered), 15 (recipient registered), 15A (recipient registered) with the value of B2B supplies shown in table-12. 
  • Similarly, validate the value of B2C supplies shown in different tables viz: 5A, 6A, 7A, 7B, 8 (recipient unregistered), 9A (export), 9A (B2CL), 9B (unregistered), 9C (unregistered), 10, 15 (recipient unregistered), 15A (recipient unregistered) with the value of B2C supplies shown in Table-12. 
  • In case of amendments, only the differential value will be taken for the purpose of validation. 

*However, initially these validations have been kept in warning mode only, that means warning or alert message shall be shown in case of mismatch in values, whereas taxpayers will be able to file GSTR-1 in such cases. Further, in case B2B supplies are reported in other tables of GSTR-1, in that case B2B tab of Table-12 cannot be left empty.

10th July 2024
The CBIC released Notification No.12/2024 dated 10th July 2024, adding a proviso to Rule 59(1) re-introducing a new Form GSTR-1A for allowing amendments in the GSTR-1 before filing GSTR-3B. CGST Rule 59(4A) also enlists details needed in GSTR-1A.
Further, as per the amended Rule 21(f) taxpayer's GST registration can be cancelled/will be suspended wherever the sales details furnished in the GSTR-1 and as amended in GSTR-1A are more than the sales declared in the GSTR-3B.

22nd June 2024
The GST Council has approved the implementation of the GSTR-1A form.

18th June 2024
GSTR-1A APIs are introduced by the GST Network indicating a possible reintroduction of the GSTR-1A form and its implementation soon on the GST portal.

What is GSTR-1A

GSTR-1A allows a registered taxpayer to update the details of sales for GSTR-1 which was filed earlier. The form was not in use since 2017 but was reintroduced in July 2024 vide CBIC Notification 12/2024 dated 10th July 2024. A proviso to Rule 59(1) was added, introducing a new Form GSTR-1A for allowing amendments in the GSTR-1 before filing the GSTR-3B. CGST Rule 59(4A) enlists the details required in the GSTR-1A.

How is GSTR-1A different from GSTR-1?

GSTR-1 is a return which contains all the sales details. It is filled up and filed by the seller taxpayer. Information from one’s GSTR-1 will appear in his buyer’s GSTR-2B where he may change some information. GSTR-1A contain only the amendments to GSTR-1 details of the given month.

How did GSTR-1A work?

Let us look at an example to understand its working.

• Ajay buys 100 pens worth Rs. 500 from Vijay Stationery.
• Vijay Stationery has erroneously shown it as Rs. 50 sales in his GSTR-1.
• The data from Vijay’s GSTR-1 will flow into GSTR-2B of Ajay.
• Vijay corrects this to Rs. 500 in the GSTR-1A.
• Accordingly, GSTR-2B of Ajay gets updated for the change, including Vijay's GSTR-3B.

When was GSTR-1A to be filed?

GSTR-1A would be available for filing after filing GSTR-1 for the given tax period but before filing GSTR-3B. Further details on the deadline are awaited.

Details of GSTR-1A

The new GSTR-1A format prescribed by the CBIC has 15 tables as follows. We have explained each heading along with the details required to be reported under GSTR-1A.

1. GSTIN – Each taxpayer will be allotted a state-wise PAN-based 15-digit Goods and Services Taxpayer Identification Number (GSTIN).

2. Name of the Taxpayer – Name of the taxpayer including legal and trade name

3. ARN – This refers to the ‘Application reference number’ that will get auto-populated by the system.

4. Taxable outward supplies made to registered persons (including UIN-holders) other than supplies covered by Table 6

This heading will include-

1. Changes made to normal sales invoices (not under reverse charge).
2. Changes made to sales invoices attracting reverse charge. 

5. Taxable outward inter-state supplies to un-registered persons where the invoice value is more than Rs 1 lakh

This heading will contain outward inter-state supplies to un-registered persons, including supplies made through an e-commerce operator, rate wise. 

6. Zero rated supplies and deemed exports 

This heading will include-

1. Change made related to exports
2. Changes made to the details of supplies made to SEZ unit or SEZ developer.
3. Changes made to supplies related to deemed exports.

7. Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies covered in Table 5 

This heading will capture any changes made to-

1. Intra-state supplies, which need to be reported consolidated and rate-wise (including supplies made through e-commerce operator attracting TCS)
2. Inter-state supplies where the invoice value is up to Rs 1 Lakh consolidated rate-wise (including supplies made through e-commerce operator attracting TCS)

8. Nil-rated, exempted and non-GST outward supplies

This heading will capture any changes made to-

1. Inter-state supplies to registered persons
2. Intra-state supplies to registered persons
3. Inter-state supplies to unregistered persons 
4. Intra-state supplies to unregistered persons 

9. Amendments to taxable outward supply details furnished in Form GSTR-1 for the current tax periods in Table 4, 5 and 6 (including debit and credit notes issued during current period and amendments thereof)

This heading will capture any changes made to-

1. Amendment of invoice/shipping bill details furnished 
2. Debit notes/Credit notes [original]
3. Debit notes/Credit notes [amended]

10. Amendments to taxable outward supplies to unregistered persons furnished in Form GSTR-1 for current tax periods in Table 7

This heading will capture any changes made to-

1.  Intra-state supplies (including supplies made through an e-commerce operator attracting TCS) to be reported rate-wise
2. Inter-state supplies (including supplies made through an e-commerce operator attracting TCS) to be reported rate-wise 

11. Consolidated statement of advances received/advance adjusted in the current tax period/ Amendments of information furnished in current tax period (Net of refund vouchers, if any) 

This heading will capture any changes made to-

1.  Advance amounts received in the tax period for which invoices have not been issued (the tax amount will need to be added to the output tax liability). The same will need to be bifurcated into intra-state and inter-state supplies and reported rate-wise.
2. Advance amounts received in an earlier tax period and adjusted against the supplies being shown in this tax period in Table Nos. 4, 5, 6 and 7. The same will need to be bifurcated into intra-state and inter-state supplies and reported rate-wise. 
3. Information furnished in Table No.11(1) in the GSTR-1 statement for the current tax period (Revised information, if any). 

12. HSN-wise summary of outward supplies

This table will contain changes made to the HSN-wise summary of outward supplies furnished in the GSTR-1 of the same tax period.

13. Documents issued during the tax period 

This table will contain changes made to the documents issued during the same tax period such as invoices, revised invoices, debit and credit notes, refund and payment vouchers, etc.

14. Details of the supplies made through e-commerce operators on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5) (Supplier to report) 

This heading will capture any changes made to-

1. Supplies on which the e-commerce operator is liable to collect tax u/s 52
2. Supplies on which e-commerce operator is liable to pay tax u/s 9(5)

14A. Amendment to details of the supplies made through e-commerce operators on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5) (Supplier to report) 

This heading will capture any amendments made to-

1. Details of the supplies on which the e-commerce operator is liable to collect tax u/s 52
2. Details of the supplies on which e-commerce operator is liable to pay tax u/s 9(5)

15. Details of the supplies made through e-commerce operators on which the e-commerce operator is liable to pay tax u/s 9(5) (e-commerce operator to report)

This heading will capture changes made to the supplies made through e-commerce operators and is required to be bifurcated based on the type of supplier - registered or unregistered.

15A (1). Amendment to details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay tax u/s 9(5) (e-commerce operator to report, for registered recipients) 

This heading will capture any amendments made to details of the supplies on which the e-commerce operator is liable to collect tax u/s 52, and is to be reported for registered recipients.

15A (II). Amendment to details of the supplies made through e-commerce operators on which e commerce operator is liable to pay tax u/s 9(5) (e-commerce operator to report, for unregistered recipients)

This heading will capture any amendments made to details of the supplies on which the e-commerce operator is liable to collect tax u/s 52, and is to be reported for unregistered recipients. 

Format of GSTR-1A

The CBIC released Notification No.12/2024 dated 10th July 2024, re-introducing Form GSTR-1A. Click on the link to view or download the new Form GSTR-1A format.

To know more about the different types of returns, deadlines and the frequency of filing, read our article on GST Returns. File your GSTR-1 in a few clicks.