The Central Board of Indirect Taxes and Customs ( CBIC ) has notified the GSTR 1A form in the CGST Amendment Rules, 2014 dated 10th July 2024. The GST council approved the introduction of a new GSTR 1A form in its 53rd meeting.
The GSTR 1A form offers taxpayers the flexibility to revise or add records within the same month after filing GSTR-1, but before filing the GSTR-3B summary return.
GSTR-1A is a document containing changes made to sales invoices reported in GSTR-1. The form was suspended within few months of implementing GST in the year 2017 but has been reintroduced in 2024GSTR-1 is a return which contains all the sales details. It is filled up and filed by the seller taxpayer. Information from one’s GSTR-1 will appear in his buyer’s GSTR-2B where he may change some information. GSTR-1A contain only the amendments to GSTR-1 details of the given month.