GSTR 1A: Eligibility, Format & Filing Procedure

GSTR 1A is a document that is filed to record the changes made in the sale invoice. Thus, it is nothing but a correction statement that requires both the agreement of the buyer and seller. This means that if all details that you have furnished in GSTR-1 are appropriate and correct and if your buyer accepts them, then you might not require to file GSTR 1A. 

Navigate through this article to understand some crucial aspects of how to file GSTR 1A and the process and when you need it.

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GSTR 1A is a form that allows taxpayers to update details of their sales mentioned in GSTR-1 that was filed previously. A seller taxpayer must fill it duly and file it accordingly in case of mistakes in recordings. 

However, details would come from the buyer’s GSTR-2 where they have the liberty to alter certain information. Here, the seller can either reject or confirm these changes accordingly. In the case a seller accepts these changes, it will automatically reflect in GSTR-1. 

This form comes with 5 headings as prescribed by the government. Here are all details of these headings:

• GSTIN – If you are a taxpayer, you will receive a state-wise PAN-based 15-digit Goods and Services Taxpayer Identification Number. 
• Taxpayer’s Name – This document will also include the name of the taxpayer which includes their trade name and their legal name as well. Additionally, you require to mention the exact month and year for which you are filing this document.
• Outward Supplies – Any outward supplies that are made to registered applicants including reverse changes. These headings include:
  • If there are any modifications in the general sales invoices. There are no reverse charges here.
  • In case there are modifications in these sales invoices that attract reverse charges.
• Zero-rated Supplies - When you make zero-rated supplies to exports and SEZ. It includes the following heads:
  • When one makes changes to supplies associated with deemed exports.
  • Changes that are made to the supply details are done to SEZ developer or SEZ unit.
• Credit/Debit Notes Issued – In case there are any alterations that buyers make to credit/debit notes the seller’s issue must be mentioned under this heading.

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GSTR 1A will be only generated if the one who receives GSTR 2 or GSTR 4 or GSTR 6 takes any of the below actions:

• If they reject information that the supplier adds and submits in the return.
• If the recipient modifies the information that the supplier adds and then submits in return.
• In case the supplier misses any information and adds them accordingly and submits it in return.

Besides the above factors, all information in GSTR 1A will be given to the supplier considering the below conditions:

• In case a supplier has not generated or filed GSTR- 3 or has not uploaded GSTR 1A.
• If the recipient uploads GSTR 2 / GSTR 6 / GSTR 4 return on the 17th of the concerned month or before.

Remember, if you require to change any information post the 20th of next month after you file GSTR-3, you cannot do it through the GSTR 1A form. The revisions then must be done under heads 9, 10 and 11 of the GSTR-1 return for next month.

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It is mandatory for every dealer registered under the Goods and Service Tax Act to file GSTR 1A. This is irrespective if there are sales or transactions for that specific month. The dealers who are exempted from filing this document include the following:

• Composition Dealers.
• Input Service Distributors.
• A taxpayer who has the liability to collect TDS.
• A taxpayer who has the liability to deduct TDS.
• Non-resident taxable person.
• Suppliers of Online Information and Database Access or Retrieval Services, as mentioned in u/s 14 of the IGST Act.

Besides the above-mentioned list of dealers, all registered persons who deal with outward supplies should know how to file GSTR 1A.

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Here is a complete detail explaining the process of filing GST Return 1A:

Step 1: Begin by logging in to the official GST portal and selecting GSTR 1A. You will notice a dashboard that displays file returns for the financial year, the return filing period and other mandatory fields.

Step 2: As you access this dashboard, you can view or download the summary of GSTR 1A. Here, you will find the details of auto-drafted supplies mentioning the GSTIN number, legal name, return period, trade name, status and due date.

Step 3: Then, you can view this summary of B2B invoices that displays the total invoice value, and total taxable value accordingly.

Step 4: Now take action for modifications, amendments and deletions as necessary. You will view a window displaying your invoice number, invoice date, total invoice value, total taxable value, integrated tax, central tax, State/UT tax, and CESS.

Step 5: After confirming all details and acknowledging the terms and conditions, you can now file GSTR 1A return accordingly. 

Now that you know how to file this document online, let us understand the process of downloading the same.

The procedure to download the GSTR 1A return file from the GST portal is explained in detail here:

Step 1: Firstly, begin by logging in to the official GST portal by using proper user credentials.

Step 2: As you log in, click and select ‘Returns’ from its service menu. Then, click on ‘Returns Dashboard’ and you will view the file return page.

Step 3: Then select the financial year for which you have downloaded GSTR 1A, from that page. Now, click on the exact year on which you have filed the same from the drop-down menu.

Step 4: As you select the year, choose your return filing year for which you need to download the GSTR 1A return, from its drop-down menu.

Step 5: Now, after selecting the year and the period, tap on ‘Search’. It will display the applicable returns of the tax period you choose.

Step 6: Now, under its Inward Supplies header received by taxpayer GSTR 1A title, tap on ‘Prepare Offline’.

Step 7: It will display the ‘Invoice Download’ page. Now, you click on ‘generate file’ and you will now be able to download your return file in a zip format.

When your message is accepted, this portal displays the same and generates your return file within a few minutes.

So, if you want to open the downloaded GSTR 1A file using the portal through the offline return tool, follow the below steps:

Step 1: On your desktop, double-click on the icon  mentioning the GST return offline tool and it will display the dashboard.

Step 2: You will find ‘open downloaded return file from GST portal’, tap on ‘Open’.

Step 3: Surf and select the already downloaded return file in zip format and tap on the ‘open’ option.

Step 4: It will display the details of your return file that you downloaded from the portal. Now, click on 'Proceed' so that you can modify your details.

Step 5: This portal will display the summary page. Now, select the exact link for the return section name to alter, delete or add invoice details.

As you can view the section details, you will be able to perform these duties:

• Accept Details of Invoices – To accept your invoices, you must select the checkbox against your invoice and tap on 'accept'. As you accept, it will display a success message. As it accepts the invoice details successfully, it will change your invoice status from N to A.
• Reject Details of Invoices – If you wish to reject invoices, tap on the checkbox that you will find against this invoice and select the option 'Reject'. As it becomes successful, this portal displays a message accordingly. As soon as they accept the details of your invoices, the invoice status changes from N to R.
• Keep Pending Invoices – If you want to keep the pending invoices in the return offline file, tap on the checkbox against this invoice and select ‘Pending’. You will receive a success message as your portal accepts these pending invoices. After this, the invoice status changes from N to P.

The process of generating a JSON file through this return filing is:

Step 1: As you take action on every invoice – accept, reject, pending, tap on ‘Summary.’

Step 2: As you find this page, you can click on 'Generate File.'

Step 3: Since the GST Returns Offline tool generates the GST-compliant file in JSON format, you need to save the same in your system so that it becomes easy for you to upload the same on this GST portal. Now, tap on the '.json file link' to download this file.

Step 4: Now, browse and choose a path to save this specific JSON file to upload in GST Portal.

You can log in to GST Portal with your user credentials and upload this JSON file.

A taxpayer must file a GSTR 1A return between the 11th and 13th of every month on this GST portal. The form becomes available after the later of the due date or the actual filing date of GSTR-1 and remains open until GSTR-3B is filed for the same tax period. 

For monthly filers, this typically means GSTR-1A is accessible from the 11th of the following month, and for quarterly filers, from the 13th of the month following the quarter. Taxpayers must ensure that any corrections or additions to GSTR-1 are made through GSTR-1A before filing GSTR-3B, as the system will not allow GSTR-3B submission if there are saved but unfiled records in GSTR-1A. 

Once GSTR-3B is filed, GSTR-1A cannot be submitted, and any missed amendments must be made in subsequent GSTR-1 filings.

Here are some of the benefits that make filing GSTR 1A essential for taxpayers: 

• Taxpayers who file GSTR 1-A regularly get easy and real-time access to the summary of all returns.
• GSTR 1A assists taxpayers to visualise and access all summarised data at an invoice level. 
• Besides, one can convert them into an excel format and report every outward supply and then share it with an organisation.

Now, let us get into certain guidelines of GSTR 1A.

Following are some guidelines taxpayers that one must keep in mind while filing this form:

• Taxpayers don't need to file GSTR 1A to generate GSTR-3.
• You cannot make any changes after filing GSTR 1A.
• A supplier cannot make any changes in the invoices.
• Taxpayers must double-check before filing this form.

This is all the information available on how to file GSTR 1A that will help you align with the terms, conditions and rules before filing this form. In case of any queries, you can seek assistance from a professional. Understanding all aspects and processes of filing GSTR 1A will ensure the tax report of companies is adequate.