All about GSTR -1A
Introduction: GSTR 1A return shows the amendments, modifications or deletions made by the recipient in GSTR 2 return. In this article, we look at details to be provided in GSTR 1A return in detail.
GSTR-1A is an addendum to GSTR-1- Outward supplies statement of the supplier.
It is always generated on the basis of details added/ modified/ deleted by the counterparty (B2B Transactions) in GSTR- 2/4/6.
The details so created in the system are then auto-populated to the supplier on submission of GSTR- 2/4/6.
GSTR-1A is generated after the end of tax period and only if the supplier has filed his GSTR-1 before the receiver files his GSTR-2/4/6.
All normal taxpayers and casual taxpayers are required to file GSTR-1A.
GSTR-1A can be filed from the returns section of the GST Portal. In the post login mode, you can access it by going to Services > Returns > Returns Dashboard. After selecting the financial year and tax period, GSTR-1A in the given period will be displayed.
Supplier can file GSTR-1A only from 16th till 17th of the month succeeding the tax period. (For July date is 6TH December).
Supplier can take actions (including filing) in GSTR-1A only from 16th till 17th of the month succeeding the tax period.
GSTR-1A can be filed before filing of GSTR-2.
GSTR-1A is generated when the recipient in GSTR-2/4/6 takes any of the following action:
- Rejects the details added by the supplier and submits the return
- Modifies the details added by the supplier and submits the return
- Adds any new details missed by the supplier and submits the return
All the above details get auto-populated to the supplier in the Form GSTR- 1A only if the following conditions are met:
- Recipient submits GSTR- 2/4/6 on or before 17th of the month succeeding the M tax period
- The supplier has not yet generated GSTR-3 for M tax period.
- The supplier has not yet submitted GSTR-1A of M tax period
If any one of the above mentioned conditions are met, then all such modifications/ additions/ rejections will flow to the suppliers’ GSTR-1 of the subsequent tax period.
Supplier cannot add any details in GSTR-1A.
GSTR-1A is not mandatory to be submitted before generation of GSTR-3.
In a case where GSTR-1 has not been filed for M tax period before GSTR- 2/4/6, the details added by the counter party are auto populated to GSTR-1 of the M tax period of the supplier who may include the same for submitting his GSTR-1.
In case, GSTR-1A has been generated by the taxpayer and not submitted and in the meantime some receivers have filed GSTR- 2/4/6, then the supplier has to generate GSTR-1A again before submission.
However, details on which supplier has already taken action will not be impacted due to regeneration of GSTR-1A.
If GSTR-1A has been submitted, then all the details which have been kept pending by taxpayer will roll over to GSTR-1 of next tax period.
Post 17th of succeeding month of tax period, if GSTR-3 has not been filed, taxpayer will be able to see the GSTR-1A, however, he won’t be allowed to take any actions on the same.
If GSTR-1A has not been filed by taxpayer till 17th of the subsequent month of the tax period, then on generation of GSTR-3 by taxpayer, all the details will roll over to GSTR-1 of next tax period.
In case of non-filing of GSTR-1A, roll over of details will happen on generation of GSTR-3, whether GSTR-3 has been filed after 17th or before 17th.
Post 17th of succeeding month of tax period, if GSTR-3 has not been filed, taxpayer will be able to see the GSTR-1A, however, he won’t be allowed to take any actions on the same.
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