How to File GSTR-1A for Invoice Corrections: Step-by-Step Process

The GST Council introduced Form GSTR-1A in 2017 but scrapped it a few months later. However, the Council reintroduced it in 2024, during the 53rd Council Meeting. This form is for taxpayers who want to add or amend the invoices they filed using Form GSTR-1. It is a correction form that helps in reporting figures accurately. 

Before the introduction of Form GSTR-1A, the only way to correct any mismatches in the figures was to amend Form GSTR-1 in the next financial year. GSTR-1A, however, allows you to do it for the same period.

What is GSTR-1A?

GSTR-1A is a supplementary return form that taxpayers can use to amend their previously filed GSTR-1. Now, there are certain things you can and cannot do when filing your returns using Form GSTR-1A. 

For instance, you can identify and correct any errors in your filings, but you cannot change your GSTIN. Remember that filing GSTR-1A is optional, since it is only a correction form. However, business owners may want to file GSTR-1A to add any invoices or information they may have missed, and to amend values, credit notes, and debit notes.

Taxpayers should amend or add details that they might have initially missed adding in GSTR-1 before filing GSTR-3B, which is a summary of your returns that you file every month. You will not be allowed to make any changes once you have filed GSTR-3B. That’s what makes Form GSTR-1A optional, and it may only be required if there are any modifications to make.

Why file GSTR-1A?

When a supplier submits invoices detailing outward supplies, the system automatically generates a summary of your returns under Form GSTR-3B. Note that during this process, the tables in GSTR-1 auto-populate based on the invoices provided, and the same figures also appear in Form GSTR-3B.

Suppliers must take care that the information in both forms is identical and there are no mismatches to avoid penalties, interest, or notices from tax authorities, ensuring that you can claim the correct credit for the input taxes you have paid, and on time.

How to file GSTR-1A?

Filing taxes under GSTR-1A can be complicated, which is why you might need to use comprehensive GST software, such as TallyPrime. However, you can always follow these steps in case you want to go ahead and file your taxes manually.

Preparing to file your returns

As a taxpayer registered under GST and filing taxes under GSTR-1, you must furnish details of every sale you have made for a given month by submitting the correct invoices. You should also provide your GSTIN and any other relevant documents for your B2B invoices. You can use an invoice generator to get accurate figures, especially if you are not used to entering them manually.

Filing your GSTR-1A returns

GSTR-1A forms are available on the GST website every month, after the 15th. Taxpayers can access the form by visiting the Returns Dashboard under Services> Returns. Note that you can access GSTR-1A only when the taxpayer at the receiver end, filing Form GSTR-2, 4, or 6, rejects or modifies details that the supplier has added, or adds new information themselves.

Taxpayers must either accept, reject, or keep pending any changes to their GSTR-1A returns. In any case, this is the process to follow.

Step 1: Visit the GST Portal, log in using your credentials, and choose Form GSTR-1A

Step 2: Download the summary for Form GSTR-1A

Step 3: View the summary of your B2B invoices

Step 4: Make the necessary amendments, modifications, and/or deletions

Step 5: Review the form and file your returns

Modifying your GSTR-1A returns for correct invoices

Taxpayers filing GSTR-1A must note that they cannot add new invoices and can only accept, reject, or keep any changes pending for the recipient forms. To do this, you will first need to download the GSTR-1A returns form by following these steps.

1. Go to the GST Portal and log in using your credentials.
2. Find the Service Menu and select the returns option.
3. Click on the Returns Dashboard to view the Returns form.
4. Select the year and the corresponding return filing period and click Search to view your tax returns for the chosen period.
5. Click on ‘Prepare Offline’ present under ‘Inward Supplies Received GSTR-1A Title’, which will take you to the Invoice Download page.
6. Once you are on the Invoice Download page, click on ‘Generate File’ to download the GSTR-1A return form as a zip file. It may take up to 20 minutes for the download to complete.
7. The zip file also contains the Returns Offline Tool. Click on this tool to open the GSTR-1A Return file.
8. Once the tool opens, you will get to the main page, where you can open the GSTR-1A Returns file by clicking on ‘open downloaded return file’ present on the GST portal tab.
9. Open the downloaded GSTR-1A Return zip file, and you can find the details of your previously filed returns.
10. Click on ‘Proceed’ to begin the modification process.
11. A summary of your returns will appear on the next page.
12. Click on the link that takes you to the section that allows you to add or delete details for the invoices that you have submitted.
13. You can either accept, reject, or keep them pending.
14. Accept your invoices by clicking ‘Accept’ and wait for the success message.
15. The status changes from ‘N’ to ‘A’ when you accept invoices.
16. You can also reject any invoices that you may have submitted by clicking on ‘Reject,’ in which case, the status changes from ‘N’ to ‘R.’
17. You can choose to keep your invoices pending by clicking on ‘Pending’ and waiting for the success message to appear, and for the status to change from ‘N’ to ‘P.’
18. You can then click on ‘View Summary,’ which will take you to the summary page.
19. Generate the JSON file by clicking on ‘Generate File.’
20. Once this file is downloaded and saved on your computer, log in to the GST portal and upload your modified returns and the JSON file.

Correcting invoices with GSTR-1A

Taxpayers filing their returns using Form GSTR-1A must ensure they do so by the 17th of every month. Once you have filed your returns for a given month, the GSTR-1A form auto-populates for the subsequent month, based on your invoices. 

However, in case you fail to file your taxes by the 17th of a month, there will be a rollover to the next period when you will need to file taxes again, when you file GSTR-3. The rollover depends on the filing of GSTR-3. That is, whether you file GSTR-3 on or before the 17th of a month. As taxpayers, always remember to file your returns using Form GSTR-1A before the 17th of every month, or you may not be able to take any action.