GSTR 1A return shows the amendments, modifications or deletions made by the recipient in GSTR 2 return.
What is GSTR-1A?
GSTR-1A allows a registered taxpayer to update the details of sales for GSTR-1 which was made by them in the previous month.
The information comes from the buyer’s GSTR-2 when he modifies any data. You as a seller either reject or accept the changes if the changes are accepted by you then it will be automatically reflected in the GSTR-1.
GSTR 1A Return Filing
All normal taxpayers and casual taxpayers are required to file GSTR-1A return every month. GSTR 1A return can be generated after the 15th of every month by accessing the GST Portal.
To view or download GSTR 1A, first of all, login to GST portal and go to Services -> Returns -> Returns Dashboard. After selecting the financial year and tax period, GSTR-1A in the given period will be displayed.
- 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
In addition to the above condition, the details in GSTR 1A return will be auto-populated to the supplier only if the following conditions are met:
- Recipient submits GSTR 2 or GSTR 4 or GSTR 6 return on or before 17th of the month.
- The supplier has not filed or generated GSTR 3
- The supplier has not submitted GSTR-1A
GSTR 1A Return Filing Procedure
Based on the information provided in GSTR 1A, the taxpayer can accept or reject or keep pending the changes proposed by the recipient as shown below:
Step 1: Login to GST Portal and GSTR 1A Select
Step 2: View or Download GSTR 1A Summary
Step 3: View B2B Invoices Summary
Step 4: Take action on amendments, modifications, and deletions
Step 5: File GSTR 1A Return
Note: Taxpayers cannot add new invoices in GSTR 1A. In GSTR 1A return, the taxpayer can only accept, reject or keep pending the changes proposed by the recipient.