FAQ on GSTR 1A
1. What is GSTR 1A?
GSTR-1A is an addendum to Form GSTR-1 i.e. Outward supplies statement of the supplier. It is always generated on the basis of details added/ modified/ rejected by the counterparty taxpayer (B2B Transactions) in their Form GSTR- 2/4/6. The details of these forms are then auto-populated to the supplier taxpayer on submission of their Form GSTR- 2/4/6.
2. Who needs to file GSTR-1A?
All normal taxpayers and casual taxpayers have to file GSTR-1A, if there are auto-populated details in their GSTR-1A.
3. Where can I file GSTR-1A?
GSTR-1A can be filed from the returns section of the GST Portal. In the post login mode, you can access it by going to Services > Returns > Returns Dashboard. After selecting the financial year and tax period, GSTR-1A tile in the given period will be displayed.
4. When is GSTR-1A generated?
GSTR-1A is generated after the due date of filing of Form GSTR 2 (for a tax period) and only if the supplier has filed his Form GSTR-1 before the receiver files his Form GSTR-2/4/6.
5. By when do I need to file Form GSTR-1A?
You can file GSTR-1A only from 16th till 17th of the month succeeding the tax period or between any other notified dates after filing dates of GSTR 2.
6. Can I file GSTR-1A before filing GSTR-2?
GSTR-1A can be filed before filing of GSTR-2 if GSTR-1 is filed and due date for GSTR-2 is over.
7. When a supplier can take actions in GSTR-1A?
Supplier can take actions (including filing) in GSTR-1A only from 16th till 17th of the month succeeding the tax period or between any other notified dates.
8. What are the conditions in which GSTR-1A is generated?
GSTR-1A is generated when the recipient in Form GSTR-2/4/6 takes any of the following action:
- Rejects the details added by the supplier 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 Form GSTR- 2/4/6 on or before 17thof the month succeeding the tax period. On extension of due dates, GSTR-1A will be available after the expiry of GSTR-2 due date. And things will continue to flow in GSTR-1A up to expiry of GSTR-1A and due date of fling of GSTR-1A, whichever is earlier.
- The supplier has not yet generated GSTR-3 for the tax period.
- The supplier has not yet submitted GSTR-1A of the 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.
9. What are the permitted actions in GSTR-1A?
The supplier taxpayer can take one of the three actions on the auto-drafted details in his GSTR-1A.
- Accept: Accept the changes or additions made by the recipients.
- Reject; Reject the changes or additions made by the recipients
- Pending: Keep pending the auto-populated changes or additions made by the recipients. In such cases the details in GSTR-1A would get rolled over to Form GSTR-1 of the next period.
If the supplier does not take any action or does not file his GSTR-1A, then aa pending/ no actions transactions would get rolled over to the next period GSTR-1.
Note: The auto-populated details in GSTR-1A cannot be modified by the suppliers.
10. Can a supplier add any details in GSTR-1A?
Supplier cannot add any details in GSTR-1A.
11. Is it mandatory to submit GSTR-1A before generation of GSTR-3?
GSTR-1A is not mandatory to be submitted before generation of GSTR-3.
12. I have not filed my GSTR-1 for current tax period. The counter party has filed their GSTR-2/4/6. What will happen with the details added by the counter party?
In a case where GSTR-1 has not been filed for M tax period but counter party files their GSTR- 2/4/6 of period M, 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.
13. I have generated but not submitted GSTR-1A. In the meantime, some receiver filed their GSTR-2/4/6. What do I need to do now?
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 which supplier has already taken action will not be impacted due to regeneration of GSTR-1A.
14. What will happen if GSTR-1A has been submitted and not filed till 17th of the subsequent month of the tax period?
If GSTR-1A has been submitted, then all the details which have been kept pending by taxpayer will roll over to GSTR-1 of next tax period. The submitted details would append the GSTR-1 of that period and the tax liability in GSTR-3 would take into consideration the details in GSTR-1A.
Post 17th of succeeding month of tax period or any other notified date, 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.
15. What will happen if GSTR-1A has not been filed till 17th of the subsequent month of the tax period or any other notified date?
If GSTR-1A has not been filed by taxpayer till 17th of the subsequent month of the tax period or any other notified date, 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 or any other notified date.
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.
16. What actions can be taken on the rolled over details from GSTR-1A to the GSTR-1 of the next tax period?
The following three actions are permitted for the auto-populated details in GSTR-1A are also applicable for auto-populated details in GSTR-1 of the next tax period:
- Accept: Accept the changes or additions made by the recipients.
- Reject; Reject the changes or additions made by the recipients
- Pending: Keep pending the changes or additions made by the recipients. In such cases the pending changes or additions in GSTR-1A will get rolled over to the next period GSTR-1. Roll over of above changes or additions will happen till the date of filing of September Month GSTR-1 or Annual Return (GSTR-9) whichever is earlier.
Note:
- The auto-populated details in GSTR1 cannot be modified by the suppliers.
- Further, unlike GSTR-1A, one of the above three actions is mandatory on the auto-populated details in GSTR-1. That is, GSTR-1 can be submitted and filed only if, one of the three actions of Accept/ Reject/ Pending has been taken on all the auto-populated details.
iii. Also, an invoice number added by the recipient cannot be added by the supplier in his GSTR-1 for the same financial year. He can only take the above stated actions on the additions made by the recipients.
17. When can a taxpayer start taking action on auto-populated details in his GSTR-1A and submit it?
A tax payer can start taking action and submit GSTR-1A after the expiry of due date for GSTR-2, i.e. 15th of the subsequent month or any other notified date.
18. Once a status of accept (or reject or pending) is selected by supplier in his GSTR-1A. Can this status be changed by him and upto what time?
User can change the status any number of times upto submission of GSTR-1A. Once submitted, actions cannot be changed.
19. Can I make changes to the invoices after submitting GSTR-1A?
You cannot make any changes to the invoices once you submit GSTR-1A.
20. Submit button is not enabled to submit GSTR-1A. What do I need to do?
Once you select the checkbox for acknowledgement, the SUBMIT button will be enabled.
21. If there is auto-population in GSTR-1A of amended table (table 5A, table 8(1A)), then in that case what actions can be taken by a taxpayer?
If there is auto-population in GSTR-1A of amended table (table 5A, table 8(1A)), then in that case taxpayer can either accept or reject the Invoice/ Credit note/ Debit Note.
22. What are the actions not permitted in GSTR-1A?
You cannot add any invoices or modify any changes or additions made by the recipients in GSTR-1A.
23. What are the scenarios in which GSTR-1A can be generated?
There are three scenarios in which GSTR-1A can be generated:
1. Scenario 1: When GSTR-1 has been filed and Counterparty modified the invoices/ Credit/ Debit Note in GSTR 2A/ 4A/ 6A In this case, modified details will be populated in GSTR-1A of the taxpayer. 2. Scenario 2: When GSTR-1 has been filed and Counterparty rejected the invoices/ Credit/ Debit Note in GSTR 2A/ 4A/ 6AIn this case, rejected details will be populated in GSTR-1A of the taxpayer.
3. Scenario 3: When GSTR-1 has been filed and Counterparty added the missing invoices/ Credit/ Debit Notes in GSTR 2/ 4/ 6 which have not been uploaded by the taxpayer in GSTR-1In this case, added details will be populated in GSTR-1A of the taxpayer.
4. Scenario 4: When GSTR-1 has not been filed and counterparty filed the Return GSTR 2/ 4/ 6 beforeIn this case, all the B2B invoices/ Credit Notes/ Debit Notes added by Counterparty in GSTR 2/ 4/ 6 will be populated in GSTR-1A of the taxpayer.
If actions are taken before 17th but GSTR-1A is submitted after 17th, then in that case it has been assumed that actions are taken after 17th. In this case, system will prompt a message that these transactions will be added to GSTR-1 of next tax period.
Scenario 1/ 2/ 3: -
On Accepting, it will become part of GSTR-1A of same Tax Period and GSTR-1 stands amended.
On Rejection, it will not become part of GSTR-1.
Scenario 4: -
Since GSTR-1 has not been filed earlier, there is no restriction in respect of date on taxpayer for taking action on GSTR-1A. Taxpayer can take actions till filing of GSTR-1 and it will become part of GSTR-1 of same tax period.
On Accepting in GSTR-1, it will become part of GSTR-1 of same Tax Period.
On Rejection in GSTR-1, it will not become part of GSTR-1.
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