New Form GSTR-1A Advisory: Amendments and Additions for Taxpayers, Effective August 2024

• FORM GSTR-1A is an optional form introduced by the government for taxpayers to add or amend supply details missed out or wrongly reported in FORM GSTR-1
• It can be filed only once for a particular tax period and the changes made will reflect in FORM GSTR-3B
• Recipients can claim ITC for supplies declared or amended through FORM GSTR-1A in FORM GSTR-2B
• Monthly filers can access FORM GSTR-1A from the due date of FORM GSTR-1 filing till the filing of FORM GSTR-3B
• QRMP taxpayers can access FORM GSTR-1A quarterly after filing FORM GSTR-1 and the changes will reflect in FORM GSTR-3B
• Changes to GSTIN of a recipient can only be made in the subsequent tax period’s FORM GSTR-1

Source: caalley.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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