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.
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:
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:
Besides the above factors, all information in GSTR 1A will be given to the supplier considering the below conditions:
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.
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:
Besides the above-mentioned list of dealers, all registered persons who deal with outward supplies should know how to file GSTR 1A.
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:
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 16th and 17th of every month on this GST portal. After you file this return, the portal auto-populates during the end of the tax period depending on invoices that suppliers upload.
However, in case a taxpayer fails to file this document by the 17th of a month of a specific tax period, then as you file GSTR 3 return filing every detail will roll over to GSTR-1 of the next tax period. If you fail to file GSTR 1A this rolled-over information will appear as you file GSTR 3 return, no matter whether a taxpayer files GSTR 3 before or after the 17th of a month.
After the 17th of a month’s tax period, in case a taxpayer fails to file GSTR 3 return of GSTR 1A might get affected without you being unable to take any further actions.
Here are some of the benefits that make filing GSTR 1A essential for taxpayers:
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:
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.
Disclaimer: The form GSTR 1A has been omitted on October 1st, 2022 vide Notification No. 19/2022-CT dated 28.09.2022.
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