All About Form GSTR1A—CA. Satyadev Purohit

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The Tax Publishers GST--Form GSTR-1A All About Form GSTR-1A CA. Satyadev Purohit The learned author seeks to make an overview of Form GSTR-1A as introduced under the Central Goods and Services Tax Rules, 2017 with effect from 10-07-2024, via some Frequently Asked Questions (FAQs). 1. What is Form GSTR-1A? In its 53rd meeting, the GST Council had recommended for providing a new optional facility by way of FORM GSTR-1A to facilitate the taxpayers to amend the details in FORM GSTR-1 for a tax period and/or to declare additional details, if any, before filing of return in FORM GSTR-3B for the said tax period. In pursuance of the recommendation of the GST Council in its 53rd Meeting, the Central Government vide Notification No. 12/2024-Central Tax, dt. 10-07-2024 has introduced FORM GSTR-1A. Form GSTR-1A is an amendment form for making amendment of details of outward supply furnished in Form GSTR-1 by any taxpayers. Through this Form, the taxpayer will be able to amend the incorrect record and shall also be able to add the missed record in Form GSTR-1A. The corresponding effect of the changes made through FORM GSTR-1A on the liability of the taxpayer shall be reflected in FORM GSTR-3B for the same tax period. 2. From what tax period, Form GSTR-1A has been made available? SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

GST--Form GSTR-1A

All About Form GSTR-1A

CA. Satyadev Purohit

The learned author seeks to make an overview of Form GSTR-1A as introduced under the Central Goods and Services Tax Rules, 2017 with effect from 10-07-2024, via some Frequently Asked Questions (FAQs).

1. What is Form GSTR-1A?

In its 53rd meeting, the GST Council had recommended for providing a new optional facility by way of FORM GSTR-1A to facilitate the taxpayers to amend the details in FORM GSTR-1 for a tax period and/or to declare additional details, if any, before filing of return in FORM GSTR-3B for the said tax period.

In pursuance of the recommendation of the GST Council in its 53rd Meeting, the Central Government vide Notification No. 12/2024-Central Tax, dt. 10-07-2024 has introduced FORM GSTR-1A.

Form GSTR-1A is an amendment form for making amendment of details of outward supply furnished in Form GSTR-1 by any taxpayers. Through this Form, the taxpayer will be able to amend the incorrect record and shall also be able to add the missed record in Form GSTR-1A. The corresponding effect of the changes made through FORM GSTR-1A on the liability of the taxpayer shall be reflected in FORM GSTR-3B for the same tax period.

2. From what tax period, Form GSTR-1A has been made available?