In the said rules, after FORM GSTR-1, the following Form shall be inserted, namely:
“FORM GSTR-1A [See proviso to rule 59(1)] Amendment of outward supplies of goods or services for current tax period [Financial Year] [Tax Period] 1 .
GSTIN 2 .
(a) Legal name of the registered person
(b) Trade name, if any 3 .
(a) ARN <Auto>
(b) Date of ARN <Auto>
4. Taxable outward supplies made to registered persons (including UIN-holders) other than supplies covered by Table 6 (Amount in Rs. for all Tables) GSTI N/ UIN Invoice details Rat e Taxab le value Amount Place of Supply (Name of State/U T) No. Dat e Val ue Integra ted Tax Centr al Tax State / UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11
4A. Supplies other than those [attracting reverse charge (including supplies made through e-commerce operator attracting TCS)]
4B. Supplies attracting tax on reverse charge basis 17
5. Taxable outward inter-State supplies to un-registered persons where the invoice value is more than Rs 1 lakh Place of Supply (State/U T) Invoice details Rat e Taxab le Value Amount No. Dat e Valu e Integrat ed Tax Cess 1 2 3 4 5 6 7 8
5. Outward supplies (including supplies made through e-commerce operator, rate wise)
6. Zero rated supplies and Deemed Exports G ST IN of re ci pi en t Invoice details Ship ping bill/ Bill of expo rt Integrated Tax Central Tax State / UT Tax Cess N o .
D a t e V a l u e N o .
D a t e R a t e T a x a b l e v a l u e A m t R a t e T a x a b l e v a l u e A m t R a t e T a x a b l e v a l u e A m t 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
6A. Exports
6B. Supplies made to SEZ unit or SEZ Developer
6C. Deemed exports
7. Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies covered in Table 5 Rate of tax Total Taxable value Amount Integrat ed Central State Tax/UT Tax Ces s 1 2 3 4 5 6
7A. Intra-State supplies Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS] 18
7B. Inter-State Supplies where invoice value is upto Rs 1 Lakh [Rate wise]–Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS] Place of Supply (Name of State)
8. Nil rated, exempted and non-GST outward supplies Description Nil Rated Supplie s Exempted (Other than Nil rated/non-GST supply) Non-GST supplies 1 2 3 4
8A. Inter-State supplies to registered persons
8B. Intra- State supplies to registered persons
8C. Inter-State supplies to unregistered persons
8D. Intra-State supplies to unregistered persons
9. Amendments to taxable outward supply details furnished in FORM- GSTR- 1 for the current tax periods in Table 4, 5 and 6 [including debit and credit notes issued during current period and amendments thereof] Details of original document Revised details of document or details of original Debit or Credit Notes R a t e Tax able Val ue Amount Place of supp ly G S TI N Doc.
No.
Doc .
Dat e G S TI N Docum ent Shippi ng bill Va lu e Inte grat ed Tax Ce ntr al Ta x Stat e / UT Tax Ces s No D at e N o.
Dat e 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
9A. Amendment of invoice/Shipping bill details furnished
9B. Debit Notes/Credit Notes [original]
9C. Debit Notes/Credit Notes [Amended] 19
10. Amendments to taxable outward supplies to unregistered persons furnished in FORM GSTR-1 for current tax periods in Table 7 Rate of tax Total Taxable value Amount Integrat ed Tax Central Tax State/U T Tax UT Tax Cess 1 2 3 4 5 6 Tax period for which the details are being revised current tax period should be auto populated here)
10A. Intra-State Supplies[including supplies made through e-commerce operator attracting TCS] [Rate wise]
10B. Inter-State Supplies[including supplies made through e-commerce operator attracting TCS] [Rate wise] Place of Supply (Name of State)
11. Consolidated Statement of Advances Received/Advance adjusted in the current tax period/ Amendments of information furnished in current tax period [(Net of refund vouchers, if any)] Rat e Gross Advance Received/adju sted Place of supply (Name of State /UT) Amount Int egr ate d Ta x Ce ntr al Ta x State /UT Tax Cess 1 2 3 4 5 6 7 I Information for the current tax period
11A. Advance amount received in the tax period for which invoice has not been issued (tax amount to be added to output tax liability) 11A (1). Intra-State supplies(Rate Wise) 11A (2). Inter-State Supplies(Rate Wise)
11B. Advance amount received in earlier tax period and adjusted against the supplies being shown in this tax period in Table Nos. 4, 5, 6 and 7 11B (1). Intra-State Supplies (Rate Wise) 11B (2). Inter-State Supplies(Rate Wise) II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for current tax period [Furnish revised information] Mo nth Amendment relating to information furnished in S.
No.(select) 11A(1 ) 11A(2 ) 11B( 1) 11 B(2 ) 20
12. HSN-wise summary of outward supplies Sr.
No.
H S N Descrip tion U Q C Total Qua ntity Ra te of Ta x Tota l Tax able Valu e Amount Inte grat ed Tax Cent ral Tax Stat e/U T Tax Cess 1 2 3 4 5 6 7 8 9 10 11
13. Documents issued during the tax period Sr.
No.
Nature of document Sr. No. Total numbe r Cancell ed Net issued Fro m To 1 2 3 4 5 6 7 1 Invoices for outward supply 2 Invoices for inward supply from unregistered person 3 Revised Invoice 4 Debit Note 5 Credit Note 6 Receipt voucher 7 Payment Voucher 8 Refund voucher 9 Delivery Challan for job work 10 Delivery Challan for supply on approval 11 Delivery Challan in case of liquid gas 12 Delivery Challan in cases other than by way of supply (excluding at S no. 9 to 11) 21
14. Details of the supplies made through e-commerce operators on which ecommerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5) [Supplier to report] Nature of supply GSTIN of ecommerce operator Net value of suppli es Tax amount Integra ted tax Centr al tax Stat e / UT tax Cess 1 2 3 4 5 6 7
(a) Supplies on which e-commerce operator is liable to collect tax u/s 52
(b) Supplies on which e-commerce operator is liable to pay tax u/s 9(5)
14A. Amendment to details of the supplies made through e-commerce operators on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5) [Supplier to report] Nature of supply Original details Revised details Net value of suppli es Tax amount Mont h / Quart er GSTIN of ecommerce operator GSTIN of ecommerc e operator Integ rate d tax Centr al tax Stat e / UT tax Ces s 1 2 3 4 5 6 7 8 9
(a) Supplies on which ecommer ce operator is liable to collect tax u/s 52
(b) Supplies on which ecommer 22 ce operator is liable to pay tax u/s 9(5)
15. Details of the supplies made through e-commerce operators on which ecommerce operator is liable to pay tax u/s 9(5) [e-commerce operator to report] Type of suppli er Type of recipie nt GS TIN of su ppl ier GST IN of reci pie nt Doc ume nt no.
Doc ume nt date R a t e Val ue of su ppl ies ma de Tax amoun t Place of supp ly Inte grat ed tax Ce nt ral ta x Stat e / UT tax Ces s 1 2 3 4 5 6 7 8 9 1 0 11 1 2 13 Regist ered Registe red Unregis tered Unreg istere d Registe red Unregis tered 15A (I). Amendment to details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay tax u/s 9(5) [ecommerce operator to report, for registered recipients] Type of suppli er Original details Revised details V al u e of s u p pl ie s m a d e Tax amount Place of supply G ST IN of su pp lie r G ST IN of re ci pi e nt D o c.
n o.
D o c.
D at e G ST IN of s u p pl ie r G ST IN of re ci pi e nt D o c.
n o.
D o c.
D at e R a t e Int egr ate Cen tral tax Stat e / UT tax Ce ss 23 d tax 1 2 3 4 5 6 7 8 9 10 1 1 12 13 14 15 16 Regist ered Unreg istere d 15A (II). Amendment to details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay tax u/s 9(5) [ecommerce operator to report, for unregistered recipients] Type of suppli er Original details Revi sed detai ls R at e Valu e of supp lies mad e Tax amount Place of suppl y GST IN of sup plier Tax perio d GSTI N of supp lier Integra ted tax Cen tral tax Stat e / UT tax Ces s 1 2 3 4 5 6 7 8 9 1 0 11 Register ed Unregist ered Instructions for filing of GSTR-1A:
1. It is an additional facility provided to add any particulars of current tax period missed out in reporting in FORM GSTR-1 of current tax period or amend any particulars already declared FORM GSTR-1 of current tax period (including those declared in IFF, for the first and second months of a quarter, if any, for quarterly taxpayers) The form is an optional form without levy of late fees.
2. The FORM will be available on the portal after due date of filing of FORM GSTR -1 or the actual date of filing of FORM GSTR -1,whichever is later, till filing of corresponding FORM GSTR-3B of the same tax period. Similarly, for quarterly taxpayers, the FORM GSTR-1A shall be opened quarterly after filing of the FORM GSTR-1 (Quarterly) or the due date of filing of FORM GSTR -1 (Quarterly),whichever is later, till filing of FORM GSTR-3B of the same tax period.
3. The particulars declared in FORM GSTR-1A along with particulars declared in FORM GSTR-1 shall be made available in FORM GSTR-3B. In case of taxpayers opting for filing of quarterly returns the same shall be made 24 available in FORM GSTR-3B (Quarterly) along with particular furnished in FORM GSTR-1 and IFF of Month M1 and M2 (if filed).
4. Amendment of a document which is related to change of Recipient’s GSTIN shall not be allowed in GSTR-1A.
5. In addition to the GSTR-2B already generated, GSTR-2B shall also consist of all the supplies declared by the respective suppliers in GSTR-1A.
However, supplies declared or amended in FORM GSTR-1A shall be made available in the next open FORM GSTR-2B. For example,
(i) a supplier issues two invoices INV1 and INV2 in the month of January
2023. Then he furnished the details of the invoice INV1 on 8th Feb 2023 in FORM GSTR-1. However, he misses one invoice INV2 and furnishes the details of the same in FORM GSTR-1A on 15th Feb 2023. In this case, INV1 will go to the FORM GSTR-2B of the recipient for the month of January made available on 14th Feb 2023. Further, INV2 will be made available in FORM GSTR-2B of the recipient for the month of February made available on 14th March 2023.
(ii) a supplier issues two invoices INV3 and INV4 in the month of January
2023. Then he furnished the details of the invoice INV3 on 15th Feb 2023 in FORM GSTR-1. However, he declared INV 4 in FORM GSTR-1A on 16th Feb
2023. In this case, both INV3 and INV4 will be made available in FORM GSTR-2B of the recipient for the month of February made available on 14th March 2023.
6. Instructions for specific tables:- Table No. Instructions 4A, 4B, 5, 6, 9B (for registered recipients) Taxpayers may declare additional details of invoices / documents for the current tax period other than those already declared in FORM GSTR-1.
7 Taxpayers may declare additional details of invoices/ documents for the current tax period other than those already declared in FORM GSTR-1.
In case a POS with any combination of rate has already been declared in FORM GSTR-1, then a new rate cannot be added through Table 7 and the taxpayer will have to use amendment facility in Table 10 for the same.
8, Taxpayers may declare additional details of Nil rated, Exempted and Non-GST supplies for the current tax period other than those already declared in FORM GSTR-1.
9A and 9C Amendment of values reported in table 4A, 4B, 5, 6A, 6B 6C and 9B in IFF, for the first and second months of a quarter, if any, andFORM GSTR-1 of the current tax period.
12 HSN details as per additional/amendments details reported in FORM GSTR 1A shall be declared here. In 25 case of any downward amendment, entry can be made with the minus sign for the differential part.
11A(1) & 11A(2), 11B(1) & 11B(2) Taxpayers may declare details of advances received or adjusted for the current tax period other than those already declared in FORM GSTR-1.
In case a POS with any combination of rate has already been declared in FORM GSTR-1, then a new rate cannot be added through these tables and the taxpayer will have to use amendment Table 11(II) as the case may be.
14 Taxpayers may declare additional details of supplies made through e-commerce operator for the current tax period 15 ECO Taxpayers may declare additional details of supplies for unregistered recipients (rate wise) for the current tax period other than those already declared in FORM GSTR-
1.
10, 11(II), 14A, 15A(I), 15A(II) Taxpayers may amend details already declared in FORM GSTR-1 of the current period.”.