- GSTR-1A is an optional correction form reintroduced in 2024, allowing taxpayers to amend or confirm invoice changes in GSTR-1 within the same return period.
- It enables suppliers to accept, reject, or keep pending modifications made by recipients before filing GSTR-3B, reducing mismatches and compliance risks.
- GSTR-1A is available after the 15th of each month and must be acted upon before the 17th.
- Filing GSTR-1A helps ensure invoice accuracy, avoid penalties, and claim correct input tax credit.
- Corrections cannot be made after filing GSTR-3B, making timely use of GSTR-1A important.
Source: tallysolutions.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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