All about GSTR 1A.
1. What is the due date for filing Form GSTR-1A?
There is no due date for filing of GSTR-1A. It can be filled till the filing of GSTR-3B of the same tax period.
2. Can I file Form GSTR 1A after filing Form GSTR 3B?
No, taxpayer cannot file GSTR-1A once GSTR-3B is filed for the same tax period. However, the functionality of amending records reported in previously filed GSTR-1 in subsequent GSTR 1 will be continued as it is.
3. Is it compulsory to file Form GSTR 1A?
No, GSTR 1A is optional. Taxpayer can file GSTR-1A in following scenario:
a. To add new records which taxpayer missed out while filing in form GSTR-1, and/or b. To amend records which were already reported in same period in form GSTR-1.
4. What are the available modes of preparing Form GSTR-1A?
GSTR 1A can be filed only through online mode and through GSP.
5. Can Nil Form GSTR-1A be filed?
No, filing of Nil GSTR 1A is not available.
6. Can I amend the records reported in earlier GSTR 1 in current GSTR-1A?
No, GSTR 1A allows to amend the records filed in the GSTR 1 of current tax period only. The records reported in earlier GSTR 1, can be amended in any subsequent GSTR 1 subject to the time limit specified in the law.
7. Can I add the details of a Debit Note / Credit Note in Form GSTR-1A?
Yes. A debit note / credit note can be added in the corresponding tables of GSTR 1A.
8. Can Recipient’s GSTIN be amended in GSTR-1A
No, GSTIN of the recipient cannot be amended through GSTR1A. Same can be done only through GSTR 1 of the following tax periods.
9. I have opted for Quarterly filing of Form GSTR-1. Can I add or amend details of any record furnished through IFF for the Month M1 or M2 in GSTR-1A?
Yes. Any record furnished for the month of M1 or M2 through IFF can be amended in GSTR 1A of the same tax period which will be available to the taxpayer after filling of GSTR 1 for the quarter.
10. Can the filed GSTR 1A amended again if the GSTR 3B is not filed?
GSTR 1A can be filed only once for a particular tax period even if GSTR 3B is not filed.
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