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<\/p>\n
All about GSTR -1A
\nIntroduction: 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.
\nGSTR-1A is an addendum to GSTR-1- Outward supplies statement of the supplier.
\n It is always generated on the basis of details added\/ modified\/ deleted by the counterparty (B2B Transactions) in GSTR- 2\/4\/6.
\nThe details so created in the system are then auto-populated to the supplier on submission of GSTR- 2\/4\/6.
\nGSTR-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.
\nAll normal taxpayers and casual taxpayers a<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e following conditions are met: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 1A Return On GST Portal ? = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nGENERATE GSTRIA SUMMARY = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" 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 CHAURASIAGoods and Services Tax – GSTDated:- 13-11-2017 All about GSTR -1A Introduction: GSTR 1A return shows the amendments, modifications or … Continue reading “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.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-8766","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8766","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8766"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8766\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8766"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8766"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8766"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n * Recipient submits GSTR- 2\/4\/6 on or before 17th of the month succeeding the M tax period
\n * The supplier has not yet generated GSTR-3 for M tax period.
\n * The supplier has not yet submitted GSTR-1A of M tax period
\nIf 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.
\nSupplier cannot add any details in GSTR-1A.
\nGSTR-1A is not mandatory to be submitted before generation of GSTR-3.
\nIn 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.
\nIn 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.
\nHowever, details on w<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nStep 1: Login to GST Portal and Select GSTR 1A
\nStep 2: View or Download GSTR 1A Summary
\nStep 3: View B2B Invoices Summary
\nStep 4: Take action on amendments, modifications and deletions
\nStep 5: File GSTR 1A Return
\nThe author is a practising CA based in Delhi and is registered Insolvency Professional. He can be reached at cavinodchaurasia@gmail.com , Mob. +91 9953587496.
\n=============
\nDocument 1
\nDashboard Returns
\nFile Returns
\nFinancial Year
\n2017-18
\nDetails of outward supplies of goods
\nor services
\nGSTR1
\nStatus- Filed
\nVIEW GSTR1
\nReturn Filing Period\u00e2\u0161\u00ab
\nSeptember
\nDetails of auto drafted supplies
\nGSTR1A
\nSEARCH
\nEnglish
\nIndicates Mandatory Fields
\nInward supplies received by
\ntaxpayer
\nGSTR2
\nDue Date 17\/10\/2017
\nDue Date 15\/10\/2017
\nPREPARE ONLINE
\nPREPARE ONLINE
\nPREPARE OFFLINE
\nDocument 2
\nDashboard> Returns > GSTR1A
\nDetails of auto drafted supplies
\nGSTIN – 07AJIPA1572EL10
\nFY 2017-18
\n3, 4 – B2B Invoices
\nLegal Name – ANGAD JASBIRSI<\/p>\n
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\nTotal Note Value
\n*76,80,887.00
\nTotal Tax Liability
\n*6,80,937.04
\nTotal Taxable Value
\n*1,76,95,440.00
\nDue Date 17\/10\/2017
\n\u00e2\u2014\u008fTo Add\/View Details in a Particular Table Please Click in the Respective Table.
\nDocument 4
\nDashboard Returns > GSTR1A > B2B
\nB2B Invoice Summary
\nUploaded by Receiver
\nProcessed Invoices
\nModified by Receiver
\nRejected by Receiver
\n\u00e2\u2020\u2019 English
\nInvoice
\nNo.
\nInvoice
\nDate
\nTotal Invoice
\nValue (*)
\nTotal Taxable
\nValue (*)
\nIntegrated
\nTax (*)
\nCentral Tax
\n(3)
\nState\/UT
\nCESS
\nActions
\nTax (*)
\n(*)
\n\u00e0\u00bc\u00a8
\nF3222 12\/09\/2017
\n4,444.00
\n3,44,333.00
\n0.00
\n20,659.98
\n20,659.98
\n0.00
\nNO ACTION
\nTAKEN
\nNO ACTION
\nA4333 21\/09\/2017
\n5,55,555.00
\n90,11,110.00
\n0.00
\n1,14,554.88
\n1,21,665.88
\n0.00
\nTAKEN
\n\u00ce\u00a0
\nA4444 12\/09\/2017
\n56,66,666.00
\n4,44,444.00
\n0.00
\n55,555.00
\n555.00
\n0.00
\nNO ACTION
\nTAKEN
\nA123
\n22\/09\/2017
\n56,666.00
\n73,39,998.00
\n0.00 1,06,421.66
\n1,56,421.66 0.00
\nNO ACTION
\nTAKEN
\nBACK
\nREJECT
\nACCEPT
\nPENDING
\nDo<\/p>\n
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