February 23, 2023
Shreeja Ray

How is GSTR-1A different from GSTR-1?

A registered taxpayer was able to update previously filed GSTR-1A sales information. After 2017, the form is no longer in use. In the event that the buyer amended any data, the information would come from his GSTR-2. The adjustments could be approved or rejected by the seller. Any modifications that the seller agreed to would have been automatically incorporated in the GSTR-1

How is GSTR-1A different from GSTR-1?

GSTR-1 is a return that includes all of the sales information. The seller taxpayer fills it out and files it. One's GSTR-1 information will display in his buyer's GSTR-2, where he can make changes. But, the GSTR-2 and GSTR-3 have also been put on hold as of right now. As a result, the data from GSTR-1 was transferred to the relevant buyers' GSTR-2A.

Details of GSTR-1A

The government-mandated GSTR-1A format consists of 5 headings. Each heading has been discussed, along with the information that must be provided on GSTR-1A.

1. Each taxpayer will receive a 15-digit Goods and Services Taxpayer Identification Number (GSTIN) based on their state's PAN (GSTIN).

2. The taxpayer's name the taxpayer's full legal and business names

3. Provide the appropriate month and year for which the GSTR-1A is being filed.

4. Other than the supplies included in Table No. 4, taxable outward supplies delivered to registered people include supplies generating a reverse charge.

Following this heading will be:

1. Alterations made to customary sales invoices (no reverse charge).

2. Reverse charges apply to modifications made to sales invoices.

How did GSTR-1A function?

To further understand how it functions, let's look at an example.

1. Ajay spends Rs. 500 on 100 pens from Vijay Stationery.

2. In his GSTR-1, Vijay Stationery incorrectly reported it as sales of Rs. 50.

3. Data from Vijay's GSTR-1 will transfer to Ajay's GSTR-2A.

4. It is changed to Rs. 500 by Ajay.

5. Vijay's GSTR-1A updates to reflect this modification.

6. If Vijay accepts this modification, his GSTR-1 will be adjusted immediately.

GSTR-1A generation requirements

GSTR-1A is only produced when the recipient in GSTR 2, GSTR 4, or GSTR 6 does any of the following actions:

1. Rejects the supplier's addition of data, then sends the return

2. Adjust the information that the supplier added before submitting the return

3. Adds any new information the provider may have overlooked, after which the refund is submitted.

In addition to the aforementioned need, the supplier will only get auto-populated GSTR 1A return details if the following requirements are met:

1. The recipient must file their GSTR 2, GSTR 4, or GSTR 6 returns by the seventeenth day of the month.

2. The provider has not produced or filed a GSTR 3 report.

3. GSTR-1A has not been submitted by the supplier.

Frequently Asked Questions

Is filing GSTR-1A necessary before the creation of GSTR-3?

No, filing GSTR-1A is not required for the preparation of GSTR-3.

The submit button in GSTR-1A is disabled, What ought I to do?

To make the submit button available, you must click the acknowledgement checkbox.

What are the GSTR-1A actions that are prohibited?

The supplier is not allowed to modify any of the invoices in GSTR-1A.

After submitting GSTR-1A, can I change invoices?

No, after filing the GSTR-1A, you are unable to make any modifications.

How can I verify the status of my GSTR-1?

You can file returns by logging into your GST portal, selecting File returns, entering the appropriate fiscal year and month, and then clicking Search.


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