Understanding GSTR-1A Filing: A Complete Guide

GSTR-1A is back in action, and it’s one of the most important tools businesses must understand to avoid mismatches between outward supply returns (GSTR-1) and summary returns (GSTR-3B). Starting July 2024, the GST Network (GSTN) has revived GSTR-1A as the official window to amend invoices before filing GSTR-3B. In this detailed guide, we’ll explore what GSTR-1A is, why it’s back, how to file it, implications, and frequently asked questions.

🔍 What is GSTR-1A?

GSTR-1A is a return that allows a taxpayer to view and either accept or reject changes made by recipients in their GSTR-2A/2B based on the supplier’s GSTR-1. If recipients modify invoice details (e.g., tax amount, GSTIN errors, invoice number), GSTR-1A serves as the correction interface before the monthly GSTR-3B is filed.

🕰️ Why is GSTR-1A Back in 2024–25?

Originally proposed in 2017, GSTR-1A was kept on hold due to the suspension of GSTR-2. Now with amendments to Section 37 of the CGST Act and rising reconciliation errors, the GST Council decided to reintroduce it. From July 2024 onwards, you can no longer correct GSTR-1 after filing GSTR-3B. All invoice mismatches must be fixed via GSTR-1A before GSTR-3B is filed.

📝 When and How to File GSTR-1A?

– When? After filing GSTR-1 and before filing GSTR-3B for that month.
– How?
  1. Log into the GST portal
  2. Go to ‘Returns Dashboard’ → Select Month → Choose GSTR-1A
  3. Accept/reject invoice modifications suggested by recipients
  4. Submit and file with DSC/EVC

You can also use GSPs or ERP software integrated with the GST system for smooth GSTR-1A filing.

⚠️ Implications of Not Filing GSTR-1A Timely

Failure to correct GSTR-1 before GSTR-3B filing can lead to:
– Irrecoverable invoice mismatches
– Differences in ITC claims and outward tax liabilities
– Risk of notices and GST audit scrutiny

Important: From July 2025, changes in GSTR-1 post GSTR-3B filing are NOT allowed. This makes GSTR-1A the only window to fix outward supply errors.

💡 FAQs on GSTR-1A

Q1: Is GSTR-1A mandatory?
No, only if the recipient has proposed changes that you wish to accept/reject.

Q2: Can I file GSTR-1A after GSTR-3B?
No. GSTR-1A must be filed before GSTR-3B is submitted for the same tax period.

Q3: What if I ignore GSTR-1A suggestions?
The mismatches will remain, leading to ITC mismatch notices or audit scrutiny.

Q4: Is GSTR-1A filed monthly?
Yes, but only when there are modifications suggested by recipients.