GST

GSTR-1A: Details, Return Filing, Format

Before the implementation of GST, it was quite burdensome for taxpayers to file taxes and compute their tax liabilities, but with the advent of GST, the tax structure was simplified, and the entire return filing procedure was streamlined, and it eventually added to the ease of doing business. With digitization of the entire process, taxpayers now have access to online modes to file their returns, and everything is just a click away. The auto-population of data has further made it easier for suppliers and receivers to furnish details of commercial transactions. Apart from simplifying and streamlining the entire tax filing process, the new regime also provides an opportunity for these registered taxpayers to reduce their errors and mistakes by allowing them to amend and modify the details so furnished in case there is a mismatch of invoices or returns filed. This was once done by resorting to filing GSTR-1A, which later was discontinued. In this article, we will delve into the technicalities of GSTR-1A and try to understand how GSTR-1A allowed these taxpayers to rectify any mismatch of details and what the procedure involved.

GSTR-1A

Before jumping straight into the procedural technicalities, let us first have a look at what GSTR-1A was and what the purpose of this form is. GSTR-1A indicated the amendments, modifications, additions, or deletions made by the recipient in GSTR-2 Return. In simpler words, it was a correction statement that allowed the registered taxpayer to modify or update the details furnished in GSTR-1. Any modification accepted in GSTR-1A would automatically modify the details of supplies in GSTR-1; however, the form has no longer been in operation since 2017.

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

GSTR-1 is a comprehensive record of a taxpayer’s sales and outward supplies, and it is imperative to accurately mention all the relevant details in the GSTR-1 sales return. It needs to be submitted on a monthly or quarterly basis, depending upon the specific category of the taxpayer. Thus, GSTR-1 encompasses all the transactions related to sales and supplies conducted by the taxpayer within the specified tax period. Whereas GSTR-1A simply furnished the details of auto-drafted supplies and was meant for the purpose of viewing any amendments, modifications, additions, or deletions made by the recipient in GSTR-2 Return, and if accepted by the supplier, they would automatically modify the originally filed GSTR-1. 

Who was required to file GSTR-1A?

All registered taxpayers were required to file GSTR-1A every month. If any changes have been proposed in GSTR-2A, then the registered taxpayer is required to file GSTR-1A. Therefore, irrespective of the business transactions for that month, it was mandatory for every registered taxpayer to file GSTR-1A, barring the following who had been exempted:

• Input Service Distributors
• Composite Taxpayers
• Non-Resident Taxable Person
• Persons obligated to Deduct Tax at Source 
• Persons obligated to Collect Tax at Source 
• Suppliers of Online Information and Database Access or Retrieval Services (OIDAR)¹

Process of GSTR-1A Preparation

All registered taxpayers are required to furnish details of the overall sales made by them in the previous month, and in case the taxpayer provides the GSTIN of the customer, such as during B2B transactions, and uploads the invoices, the details of GSTR-1 will be displayed, and shown to the corresponding customer as well in GSTR-2A. On the basis of this information, the customer will file a GSTR-2 return. In case the customer accepts, modifies, or rejects these invoices uploaded by the supplier in GSTR-1, that action will be shown to the supplier in GSTR-1A. The seller also could accept or reject these modifications made, and the changes eventually accepted by the seller would automatically be reflected in GSTR-1. 

When was GSTR-1A generated?

GSTR-1A was generated only when the recipient in GSTR-2 or, GSTR-4 or GSTR-6 undertook the following actions:

• Rejects any of the details added by the supplier in GSTR-1
• Modified the details furnished by the supplier 
• Adds any new detail that has been missed by the supplier

Additionally, the details of GSTR-1A would be auto-populated to the supplier if the following requirements were fulfilled:

• The recipient has furnished GSTR-2, GSTR-4 or GSTR-6 on or before the 17th of the month
• The supplier has not submitted GSTR-1A
• The supplier has not filed GSTR-3

Acceptance or Rejection of Changes Proposed in GSTR-2

After the recipient had filed GSTR-2 and made any amendments, modifications, or changes in the information furnished by the supplier while filing his GSTR-2 Return, those changes were displayed to the supplier in GSTR-1A. The seller had the option to either accept those changes or reject them before the due date so prescribed. 

If the seller accepts the changes so made, then the GSTR-1 would be amended automatically, and the seller would be liable to pay for short payment of tax, if any, along with the interest.

Due Date for filing GSTR-1A

The due date for accepting or rejecting the modifications made and filing of GSTR-1A was between the 15th and 17th of the following month. For instance, the GSTR-1A for the month of March would have to be accepted or rejected between the 15th and 17th of April.

Changes made after filing GSTR-3

If the modifications were not accepted or rejected by the due date and, in fact, changes were required to be made after the filing of GSTR-3, which was to be done by the 20th of the following month, then in that case, such changes could not be updated resorting to GSTR-1A. In such a case, any modification could be done in the next month’s GSTR-1. 

Download GSTR-1A Return from the GST Portal

In order to view and download the form GSTR-1A, the applicant may simply undertake the following steps:

• Log in to the GST Portal by entering your credentials.
• Navigate to “Services” and Click on “Returns”.
• Click on “Return Dashboard”
• Enter the relevant Financial Year for which GSTR-1A is required.
• Once the relevant financial year is selected, choose the relevant return filing period for which the GSTR-1A has to be downloaded and eventually click on “Search.”
• The applicable GSTR-1A will be displayed.
• Click on the “Prepare Offline Button” from the GSTR-1A tile, which will lead to the Invoice Download Page.
• Simply select the “Generate File” Button and your GSTR-1A file will be ready to be downloaded.

Modifying GSTR-1A

In order to modify the details specified in GSTR-1A, take the following steps:

• Open the downloaded GSTR-1A file in zip format.
• As the file is displayed, simply click on “Proceed” to modify the details
• A Summary page will be displayed. Go to the link for the return section name to add, delete, or modify any detail relating to the invoice.
• Section details will be displayed, which will allow you to either accept, modify or delete the invoice details.

To Accept the Changes in Invoices

In order to accept the invoices, the user shall:

• Select the checkbox against the invoices and click on “Accept”.
• A message indicating “Success” will be displayed to the user, and once it is done successfully, the status of the invoice changes from “N” to “A”.

To Reject the Changes in Invoices

In order to reject the invoices, the user shall:

• Select the checkbox against the invoices and click on “Reject”.
• A message indicating “Success” will be displayed to the user, and once done successfully, the status of the invoice changes from “N” to “R”.

To Keep the Invoices Pending

In order to keep the invoices pending, the user shall:

• Select the checkbox against the invoice and click on “Pending”.
• A message indicating “Success” will be displayed to the user, and once done successfully, the status of the invoice changes from “N” to “P”.

Details of GSTR-1A

GSTR-1A encompasses five tables that have been prescribed by the concerned authorities, in which the following information is required to be furnished by the taxpayer:

S. no.	Table	Details required to be furnished
1.	GSTIN	GSTIN (Goods and Services Taxpayer Identification Number), a PAN-based 15-digit identifier, is required to be mentioned here.
2.	Name of the Taxpayer and Month, Year	The legal Name of the Registered Person and Trade name (if any) are to be mentioned along with the relevant month and financial year for which GSTR-1A is required to be furnished.
3.	Taxable Outward Supplies that are made to Registered Persons	The details pertaining to the modifications made in taxable supplies made to the registered persons, including the modifications made to sale invoices subject to reverse charge, are to be mentioned here.
4.	Details of all the Zero-rated supplies made to SEZ and deemed exports	All the alterations made to the zero-rated supplies and alterations made to deemed exports (supply made to EOUs, SEZs, etc.) are to be mentioned here; however, the alterations in actual exports from India cannot be mentioned here as no GST return is filed by the buyer.
5.	Debit notes, credit notes issued during the current period	The details of the modifications made to the debit notes or credit notes issued by the seller to the buyer are to be mentioned here.

In the end, you are simply required to sign a declaration, which must be read carefully as it testifies that all the information that has been provided by you is correct and that a reduction, if any, in tax has been passed onto the buyer.

Conclusion

GST has rolled out many favourable changes in our tax systems that have paved the way for a simple and unified tax structure. To accomplish a higher degree of monitoring, the government has introduced this form-based reporting for registered taxpayers, which has simplified the entire process. This helps not only the government in the calculation of tax liabilities but also the taxpayers by reducing the possibilities of any errors and mistakes on their part while filing their returns. The taxpayers were provided with an opportunity to make amendments or modifications to the details of the returns furnished by the suppliers using the form GSTR-1A; however, since the suspension of GSTR-1A, the data entered in GSTR-1 by the seller is directly reflected in GSTR-2A of the buyer. If accepted by the suppliers, the same automatically gets updated in their returns filed under GSTR-1, and there is no longer any need to file GSTR-1A. Thus, with auto-population and categorization of data in tabular forms, the government has attempted to make the return filing process seamless for taxpayers; however, if you are still caught in the web of intricate web taxation, you may take expert advice or hire professional help.

If you wish to know anything regarding GST Returns, then you may contact Enterslice.

FAQs:

1. https://old.cbic.gov.in/resources//htdocs-cbec/gst/51_GST_Flyer_Chapter42.pdf