1. GSTR 1A is an additional facility provided to add any particulars of current tax period missed out in reporting in FORM GSTR-1 of current tax period or amend any particulars already declared FORM GSTR-1 of current tax period (including those declared in IFF, for the first and second months of a quarter, if any,for quarterly taxpayers)The form is an optional form without levy of late fees.
2. The FORM will be available on the portal from the later of the due date or the actual date of filing FORM GSTR-1, until the filing of the corresponding FORM GSTR-3B for the same tax period. For quarterly taxpayers, FORM GSTR-1A will be available quarterly from the later of the due date or the actual date of filing FORM GSTR-1 (Quarterly), until the filing of FORM GSTR-3B for the same tax period.
3. Details declared in FORM GSTR-1A and FORM GSTR-1 will be included in FORM GSTR-3B. For taxpayers filing quarterly returns, these details will be included in FORM GSTR-3B (Quarterly), along with information from FORM GSTR-1 and IFF of Months M1 and M2 (if filed).
4. Amendment of a document which is related to change of Recipient’s GSTIN shall not be allowed in GSTR-1A.
5. In addition to the GSTR-2B already generated, GSTR-2B shall also consist of all the supplies declared by the respective suppliers in GSTR-1A. However, supplies declared or amended in FORM GSTR-1A shall be made available in the next open FORM GSTR-