Goods and Services Tax – GST – By: – CA.VINOD CHAURASIA – Dated:- 13-11-2017 – All about GSTR -1A Introduction: GSTR 1A return shows the amendments, modifications or deletions made by the recipient in GSTR 2 return. In this article, we look at details to be provided in GSTR 1A return in detail. GSTR-1A is an addendum to GSTR-1- Outward supplies statement of the supplier. It is always generated on the basis of details added/ modified/ deleted by the counterparty (B2B Transactions) in GSTR- 2/4/6. The details so created in the system are then auto-populated to the supplier on submission of GSTR- 2/4/6. GSTR-1A is generated after the end of tax period and only if the supplier has filed his GSTR-1 before the receiver files his GSTR-2/4/6. All
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er 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 All the above details get auto-populated to the supplier in the Form GSTR- 1A only if the following conditions are met: Recipient submits GSTR- 2/4/6 on or before 17th of the month succeeding the M tax period The supplier has not yet generated GSTR-3 for M tax period. The supplier has not yet submitted GSTR-1A of M tax period If any one of the above mentioned conditions are met, then all such modifications/ additions/ rejections will flow to the suppliers GSTR-1 of the subsequent tax period. Supplier cannot add any details in GSTR-1A. GSTR-1A is not mandatory to be submitted before ge
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GSTR-3 has not been filed, taxpayer will be able to see the GSTR-1A, however, he won t be allowed to take any actions on the same. If GSTR-1A has not been filed by taxpayer till 17th of the subsequent month of the tax period, then on generation of GSTR-3 by taxpayer, all the details will roll over to GSTR-1 of next tax period. In case of non-filing of GSTR-1A, roll over of details will happen on generation of GSTR-3, whether GSTR-3 has been filed after 17th or before 17th. Post 17th of succeeding month of tax period, if GSTR-3 has not been filed, taxpayer will be able to see the GSTR-1A, however, he won t be allowed to take any actions on the same. How to file GSTR 1A Return On GST Portal ? Step 1: Login to GST Portal and Select GSTR 1A Ste
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