(FAQ) on Filing GSRT-1A Form in GST Govt. Portal

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:

a.         Rejects the details added by the supplier and submits the return.

b.         Modifies the details added by the supplier and submits the return.

c.         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:

a.         Recipient submits Form GSTR- 2/4/6 on or before 17th of 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.

b.         The supplier has not yet generated GSTR-3 for the tax period.

c.         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.

  1. Accept: Accept the changes or additions made by the recipients.
  2. Reject; Reject the changes or additions made by the recipients
  3. 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:

  1. Accept: Accept the changes or additions made by the recipients.
  2. Reject; Reject the changes or additions made by the recipients
  3. 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:

i.          The auto-populated details in GSTR1 cannot be modified by the suppliers.

ii.         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/ 6A

In 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-1

In 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 before

In 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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