In the said rules, in rule 59, –
(i) 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.”;
(ii) in sub-rule (4), for the words “two and a half lakh rupees” ,wherever they occur, the words “one lakh rupees”, shall be substituted with effect from 1st day of August, 2024;
(iii) 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.”.