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.
By: – CA.VINOD CHAURASIA
Goods and Services Tax – GST
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 normal taxpayers and casual taxpayers a
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e 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 generation of GSTR-3.
In a case where GSTR-1 has not been filed for M tax period before GSTR- 2/4/6, the details added by the counter party are auto populated to GSTR-1 of the M tax period of the supplier who may include the same for submitting his GSTR-1.
In case, GSTR-1A has been generated by the taxpayer and not submitted and in the meantime some receivers have filed GSTR- 2/4/6, then the supplier has to generate GSTR-1A again before submission.
However, details on w
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1A Return On GST Portal ?
Step 1: Login to GST Portal and Select GSTR 1A
Step 2: View or Download GSTR 1A Summary
Step 3: View B2B Invoices Summary
Step 4: Take action on amendments, modifications and deletions
Step 5: File GSTR 1A Return
The author is a practising CA based in Delhi and is registered Insolvency Professional. He can be reached at cavinodchaurasia@gmail.com , Mob. +91 9953587496.
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Document 1
Dashboard Returns
File Returns
Financial Year
2017-18
Details of outward supplies of goods
or services
GSTR1
Status- Filed
VIEW GSTR1
Return Filing Periodâš«
September
Details of auto drafted supplies
GSTR1A
SEARCH
English
Indicates Mandatory Fields
Inward supplies received by
taxpayer
GSTR2
Due Date 17/10/2017
Due Date 15/10/2017
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PREPARE ONLINE
PREPARE OFFLINE
Document 2
Dashboard> Returns > GSTR1A
Details of auto drafted supplies
GSTIN – 07AJIPA1572EL10
FY 2017-18
3, 4 – B2B Invoices
Legal Name – ANGAD JASBIRSI
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GENERATE GSTRIA SUMMARY
Total Note Value
*76,80,887.00
Total Tax Liability
*6,80,937.04
Total Taxable Value
*1,76,95,440.00
Due Date 17/10/2017
â—To Add/View Details in a Particular Table Please Click in the Respective Table.
Document 4
Dashboard Returns > GSTR1A > B2B
B2B Invoice Summary
Uploaded by Receiver
Processed Invoices
Modified by Receiver
Rejected by Receiver
→ English
Invoice
No.
Invoice
Date
Total Invoice
Value (*)
Total Taxable
Value (*)
Integrated
Tax (*)
Central Tax
(3)
State/UT
CESS
Actions
Tax (*)
(*)
༨
F3222 12/09/2017
4,444.00
3,44,333.00
0.00
20,659.98
20,659.98
0.00
NO ACTION
TAKEN
NO ACTION
A4333 21/09/2017
5,55,555.00
90,11,110.00
0.00
1,14,554.88
1,21,665.88
0.00
TAKEN
Î
A4444 12/09/2017
56,66,666.00
4,44,444.00
0.00
55,555.00
555.00
0.00
NO ACTION
TAKEN
A123
22/09/2017
56,666.00
73,39,998.00
0.00 1,06,421.66
1,56,421.66 0.00
NO ACTION
TAKEN
BACK
REJECT
ACCEPT
PENDING
Do
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