[Opinion] Comprehensive Guide on the Newly Introduced GSTR-1A

Prateek Mitruka – [2024] 165 taxmann.com 247 (Article)

1. Introduction

The Goods and Services Tax (GST) regime in India continues to evolve. One such recent development is the introduction of GSTR-1A. This article aims to provide a detailed overview of GSTR-1A, its purpose, filing requirements, and implications for taxpayers.

2. Notifications and Legal Framework

The Central Board of Indirect Taxes and Customs (CBIC) issued Notification No. 12/2024 – Central Tax on 10th July 2024, detailing the rules and procedures for GSTR-1A. This notification outlines the amendments to the Central Goods and Services Tax Rules, 2017, integrating GSTR-1A into the existing GST framework.

2.1 Amendment in Rule 59, Central Goods and Services Tax Rules, 2017

Rule 59 of the Central Goods and Services Tax Rules, 2017, specifies the form and manner of furnishing details of outward supplies. The rule got amended to include several provisions relevant to GSTR-1A:

after sub-rule (1), the following proviso shall be inserted, namely:-

“Provided that the said person may, after furnishing the details of outward supplies of goods or service or both in FORM GSTR-1 for a tax period but before filing of return in FORM GSTR-3B for the said tax period, at his own option, amend or furnish additional details of outward supplies of goods or services or both in FORM GSTR-1A for the said tax period electronically through the common portal, either directly or through a Facilitation Centre as may be notified by the Commissioner.”

after sub-rule (4), the following sub-rule shall be inserted, namely:–

“(4A) The additional details or the amendments of the details of outward supplies of goods or services or both furnished in FORM GSTR-1A may, as per the requirement of the registered person, include the–

(a) invoice wise details of –

(i) inter-State and intra-State supplies made to the registered persons; and

(ii) inter-State supplies with invoice value more than one lakh rupees made to the unregistered persons;

(b) consolidated details of –

(i) intra-State supplies made to unregistered persons for each rate of tax; and

(ii) State wise inter-State supplies with invoice value upto one lakh rupees made to unregistered persons for each rate of tax;

(c) debit and credit notes, if any, issued during the month for invoices issued previously.”

2.2 Amendment in Sub-Rule 7 of Rule 60

In sub-rule (7), after clause (ii), the following clause shall be inserted, namely:–

“(iia) the additional details or amendments in details of outward supplies furnished by his supplier in FORM GSTR-1A filed between the day immediately after the due date of furnishing of FORM GSTR-1 for the previous tax period to the due date of furnishing of FORM GSTR-1 for the current tax period;”

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