Overview of Form GSTR1A—CS. Pradeep Vyas

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The Tax Publishers GST--Form GSTR-1A Overview of Form GSTR-1A CS. Pradeep Vyas The learned author seeks to make an overview of Form GSTR-1A and its implementation in the industry. 1. Introduction The Goods and Services Tax regime is going towards advance stage of its evolvement process. Recent oriented step is introduction of GSTR-1A. The GST Council in its 53rd meeting had recommended for providing a facility to taxpayers to amend the details already declared 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 same tax period. Pursuant to the said recommendation, Rule 59 of Central Goods and Services Tax Rules, 2017 has been amended via Notification No. 12/2024-Central Tax, dtd. 10-7-2024. Let us make an overview of Form GSTR-1A. 2. Introduction of Form GSTR-1A SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

GST--Form GSTR-1A

Overview of Form GSTR-1A

CS. Pradeep Vyas

The learned author seeks to make an overview of Form GSTR-1A and its implementation in the industry.

1. Introduction

The Goods and Services Tax regime is going towards advance stage of its evolvement process. Recent oriented step is introduction of GSTR-1A. The GST Council in its 53rd meeting had recommended for providing a facility to taxpayers to amend the details already declared 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 same tax period. Pursuant to the said recommendation, Rule 59 of Central Goods and Services Tax Rules, 2017 has been amended via Notification No. 12/2024-Central Tax, dtd. 10-7-2024. Let us make an overview of Form GSTR-1A.

2. Introduction of Form GSTR-1A