GSTR-1A: Meaning, Due Date, Applicability, Format and Filing Process
Made a mistake in your GSTR-1? There's a fix — and it's called GSTR-1A.
GSTR-1A is a form that lets you amend or add sales details that were either reported incorrectly or missed entirely in your GSTR-1 for the same tax period. It was briefly introduced when GST launched in 2017, then suspended within months. In July 2024, it was officially reintroduced via CBIC Notification No. 12/2024 — and this time, it's here to stay.
Key Takeaways
Any transaction you reported in GSTR-1 can be corrected once through GSTR-1A for that same period. Similarly, if you missed reporting a transaction in GSTR-1, you can add it via GSTR-1A before filing GSTR-3B.
One important restriction — you cannot change the recipient's GSTIN in GSTR-1A.
A proviso to Rule 59(1) introduced this form, allowing taxpayers to amend GSTR-1 details before GSTR-3B is filed. The specific details to be reported in GSTR-1A are governed by CGST Rule 59(4A).
Here's a quick example to make it concrete:
A taxpayer files GSTR-1 for May 2025 on 10th June 2025. They spot two errors and one missed entry. From 11th June 2025 onwards — right up until GSTR-3B for May 2025 is due on 20th June — they can file GSTR-1A to correct those errors. The corrected values will then auto-populate in GSTR-3B.
Any taxpayer who files both GSTR-1 and GSTR-3B — whether monthly or quarterly — can file GSTR-1A whenever corrections to GSTR-1 are needed. That includes businesses under the QRMP scheme as well.
GSTR-1 captures all your outward sales — invoices, credit notes, debit notes — for a given month. When you file it, the information flows into your buyer's GSTR-2B, where they can accept, reject, or flag discrepancies.
GSTR-1A, on the other hand, deals only with corrections or additions to that same period's GSTR-1. It doesn't replace GSTR-1 — it refines it.
The input tax credit (ITC) related to any sales amended through GSTR-1A gets reflected in the recipient's GSTR-2B for the following tax period — not the current one.
Take this example:
Ajay, a retailer, buys 1,000 pens worth ₹5,000 from Vijay Wholesale Stationery. Vijay accidentally reports the sale as ₹500 in his GSTR-1 for May 2025. That incorrect ₹500 flows into Ajay's GSTR-2B.
Vijay catches the error and corrects it to ₹5,000 via GSTR-1A for May 2025.
Result? Ajay's GSTR-2B for June 2025 gets updated with the correct ₹5,000 — and Vijay's GSTR-3B reflects the accurate tax liability too.
That's the correction loop GSTR-1A is built for.
GSTR-1A becomes available only after GSTR-1 has been filed or its due date has passed — whichever is later. You can file it any time before GSTR-3B of the same tax period is submitted.
There's no late fee associated with GSTR-1A. But once GSTR-3B is filed, the window closes. You cannot file GSTR-1A after that.
The form was reintroduced in July 2024 via CBIC Notification No. 12/2024 dated 10th July 2024, after being dormant since 2017.
Here's a step-by-step walkthrough for filing GSTR-1A:
Go to Services > Returns > Returns Dashboard. Select the relevant financial year, quarter, and month.
Click 'Prepare Online' on the GSTR-1A tile.
Add or correct the relevant records in the applicable table for the current tax period.
You can delete records individually or in bulk. There's also a Reset option that clears all records in one go.
Click 'Generate Summary'. If any errors are flagged, fix them before proceeding.
Click 'Proceed to File/Summary' to see a table-wise consolidated view of all your added or amended records. Review this carefully.
Once satisfied, click 'File Statement' at the bottom of the summary page. Select the authorised signatory and file using DSC or EVC.
Done.
The GSTR-1A format notified by CBIC has 15 tables. Here's what each covers:
1. GSTIN — Your 15-digit state-wise PAN-based taxpayer identification number.
2. Name of the Taxpayer — Legal name and trade name.
3. ARN — Application Reference Number and date, auto-populated by the system.
4. Taxable Outward Supplies to Registered Persons (Table 4) — Changes to normal B2B sales invoices, including supplies under reverse charge.
5. Inter-State Supplies to Unregistered Persons (Invoice Value > ₹1 Lakh) (Table 5) — Outward inter-state supplies to unregistered persons, including those made through e-commerce operators, reported rate-wise.
6. Zero Rated Supplies and Deemed Exports (Table 6) — Amendments to exports, SEZ unit or developer supplies, and deemed exports.
7. Taxable Supplies to Unregistered Persons — Other Than Table 5 (Table 7) — Intra-state supplies (consolidated and rate-wise) plus inter-state supplies up to ₹1 lakh invoice value. Note: If a place of supply with a GST rate combination was already declared in GSTR-1, a new rate cannot be added here — use the amendment facility in Table 10 instead.
8. Nil-Rated, Exempted and Non-GST Outward Supplies (Table 8) — Changes to inter/intra-state supplies to registered and unregistered persons.
9. Amendments to Tables 4, 5, and 6 (Table 9) — Changes to previously amended invoice or shipping bill details, and original or amended debit/credit notes.
10. Amendments to Table 7 (Table 10) — Rate-wise changes to intra/inter-state supplies to unregistered persons, including e-commerce operator supplies attracting TCS.
11. Advances Received/Adjusted — Amendments (Table 11) — Changes to advance amounts received or adjusted in current or earlier periods.
12. HSN-Wise Summary of Outward Supplies (Table 12) — Amendments to the HSN summary already reported in GSTR-1 for the same period. Downward amendments can be reported with a minus sign.
13. Documents Issued (Table 13) — Changes to documents issued during the same period — invoices, revised invoices, debit/credit notes, refund and payment vouchers.
14. Supplies Through E-Commerce Operators — Liable to Collect Tax u/s 52 or Pay Tax u/s 9(5) (Table 14) — Amendments to supplies where the e-commerce operator is liable for tax collection or payment.
14A. Amendments to Table 14 data.
15. Supplies Through E-Commerce Operators — E-Commerce Operator to Report (Table 15) — Details of supplies where the e-commerce operator pays tax u/s 9(5).
15A(I). Amendments to Table 15 for registered recipients.
15A(II). Amendments to Table 15 for unregistered recipients.
The official GSTR-1A format was released under CBIC Notification No. 12/2024 dated 10th July 2024. You can view or download the form directly from the GST portal or the CBIC website.
For a complete picture of all GST return types, due dates, and filing frequencies, refer to our detailed guide on GST Returns.
Q: Can GSTR-1A be filed after filing GSTR-3B?
A: No. GSTR-1A must be filed before GSTR-3B for the same tax period is submitted. Once GSTR-3B is filed, the GSTR-1A window closes permanently for that period. There is no option to reopen it.
Q: Is GSTR-1A mandatory for all GST taxpayers?
A: No, GSTR-1A is completely optional. It is only required when you need to correct errors or add missing transactions from your GSTR-1 for the same tax period. If your GSTR-1 is accurate, you don't need to file GSTR-1A at all.
Q: How does GSTR-1A affect input tax credit for buyers?
A: When a supplier amends sales data through GSTR-1A, the corrected input tax credit (ITC) becomes available to the buyer in their GSTR-2B for the next tax period — not the current one. So buyers see the updated ITC in the following month's GSTR-2B.
Q: Can I change the recipient's GSTIN while filing GSTR-1A?
A: No. This is one key restriction in GSTR-1A — you cannot change or modify the recipient's GSTIN. All other invoice-level corrections and additions are permitted within the allowed tables.
Q: Is GSTR-1A available for quarterly filers under the QRMP scheme?
A: Yes. Quarterly filers under the QRMP scheme can also file GSTR-1A. The window to file remains the same — after GSTR-1's filing date or due date, whichever is later, and before the GSTR-3B filing deadline for that quarter.
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