INTRODUCTION OF A NEW FORM GSTR-1A UNDER GST LAWS

[DR.MARIAPPAN GOVINDARAJAN]

Form GSTR- 1

Form GSTR-1 is a monthly or quarterly return that should be filed by every registered GST taxpayer. It contains details of all outward supplies i.e sales. Every registered person is required to file GSTR-1 irrespective of whether there are any transactions during the period or not. Filing GSTR-1 is mandatory even if there were no sales during a month/quarter. In this case, one has to file Nil GSTR-1.

GST Council meeting

In the 53^rd GST Council meeting, the GST Council recommended that a new optional facility in Form GSTR-1A will be introduced for taxpayers to add/amend details filed in the GSTR-1 for a tax period before filing their GSTR-3B for the same tax period. GSTR-1A is not mandatory. It is only optional. If there is no amendment or addition required then there is no need for filing GSTR-1A.

GSTR-1A APIs are introduced by the GST Network indicating a possible reintroduction of the GSTR-1A form and its implementation soon on the GST portal.

Amendment in Rules

The Central Government amended the Central Goods and Services Tax Rules, 2017 vide Notification No. 12/2024-Central Tax, dated 10.07.2024. The amendment inserted the word ‘GSTR-1A’ wherever requires. The amendment also inserted a new form for GSTR-1A.

The following are the amendments in relation to GSTR-1A in respective sections-

• Rule 21(f) - The registration granted to a person is liable to be cancelled, if the said person furnishes the details of outward supplies in FORM GSTR-1 as amended in FORM GSTR-1A if any, under section 37 for one or more tax periods which is in excess of the outward supplies declared by him in his valid return under section 39 for the said tax periods;
• Rule 21A provides the procedure for cancellation of registration certificate. The amended Rule 21A(2A) (a) provides that where a comparison of the returns furnished by a registered person under section 39 with the details of outward supplies furnished in FORM GSTR-1 as amended in FORM GSTR-1A if any, or the details of inward supplies derived based on the details of outward supplies furnished by his suppliers in their FORM GSTR-1 or in FORM GSTR-1A of the previous tax period, if any, or such other analysis, as may be carried out on the recommendations of the Council, show that there are significant differences or anomalies indicating contravention of the provisions of the Act or the rules made thereunder, leading to cancellation of registration of the said person, the registration of such person shall be suspended.
• Rule 36 provides the list of documentary evidences and conditions for availing input tax credit. After the amendment Rule 36(4)(a) provides that no input tax credit shall be availed by a registered person in respect of invoices or debit notes the details of which are required to be furnished under sub-section (1) of section 37 unless the details of such invoices or debit notes have been furnished by the supplier in the statement of outward supplies in FORM GSTR-1 as amended in FORM GSTR-1A if any, or using the invoice furnishing facility.
• Rule 17A provides for reversal of input tax credit in the case of non-payment of supplier and re-availment thereof. After amendment, Rule 17A provides that where input tax credit has been availed by a registered person in the return in FORM GSTR-3B for a tax period in respect of such invoice or debit note, the details of which have been furnished by the supplier in the statement of outward supplies in FORM GSTR-1 as amended in FORM GSTR-1A if any, or using the invoice furnishing facility, but the return in FORM GSTR-3B for the tax period corresponding to the said statement of outward supplies has not been furnished by such supplier till the 30th day of September following the end of financial year in which the input tax credit in respect of such invoice or debit note has been availed, the said amount of input tax credit shall be reversed by the said registered person, while furnishing a return in FORM GSTR-3B on or before the 30th day of November following the end of such financial year.
• Rule 40 provides the manner of claiming input tax credit in special circumstances. After amendment Rule 40(1)(e) provides that the input tax credit claimed in accordance with the provisions of clauses (c) and (d) of sub-section (1) of section 18 shall be verified with the corresponding details furnished by the corresponding supplier in FORM GSTR-1 and in FORM GSTR-1A, if any, or as the case may be, in FORM GSTR-4, on the common portal.
• After amendment Rule 48(3) provides that the serial number of invoices issued during a tax period shall be furnished electronically through the common portal in FORM GSTR-1 or in FORM GSTR-1A, if any.
• The amendment inserted a new proviso to Rule 59(1) which provides 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.
• The amendment inserted a new sub rule (4A) to Rule 59 which provides that 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 –

• invoice wise details of-

• inter-State and intra-State supplies made to the registered persons; and
• inter-State supplies with invoice value more than one lakh rupees made to the unregistered persons;

• consolidated details of –

• intra-State supplies made to unregistered persons for each rate of tax; and
• State wise inter-State supplies with invoice value upto one lakh rupees made to unregistered persons for each rate of tax;

• debit and credit notes, if any, issued during the month for invoices issued previously.

• The amended Rule 60(1) provides that the details of outward supplies furnished by the supplier in FORM GSTR-1 or FORM GSTR-1A or using the IFF shall be made available electronically to the concerned registered persons (recipients) in Part A of FORM GSTR-2A, in FORM GSTR-4A and in FORM GSTR-6A through the common portal, as the case may be.
• The amended Rule 60(7)(iia) provides that 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.
• Rule 78 provides for matching of details furnished by e-commerce operator with the details furnished by the supplier. The amended Rule 78 provides that the following details relating to the supplies made through an e-Commerce operator, as declared in FORM GSTR-8, shall be matched with the corresponding details declared by the supplier in FORM GSTR-1 as amended in FORM GSTR-1A if any-

1. State of place of supply; and
2. net taxable value.

• The amended Rule 88C(1) provides that where the tax payable by a registered person, in accordance with the statement of outward supplies furnished by him in FORM GSTR-1 as amended in FORM GSTR-1A if any, or using the Invoice Furnishing Facility in respect of a tax period, exceeds the amount of tax payable by such person in accordance with the return for that period furnished by him in FORM GSTR-3B, by such amount and such percentage, as may be recommended by the Council, the said registered person shall be intimated of such difference in Part A of FORM GST DRC-01B, electronically on the common portal, and a copy of such intimation shall also be sent to his e-mail address provided at the time of registration or as amended from time to time, highlighting the said difference.
• The amended proviso to Rule 96(1) [refund of integrated tax paid on goods or services exported out of India] provides that if there is any mismatch between the data furnished by the exporter of goods in Shipping Bill and those furnished in statement of outward supplies in FORM GSTR-1 s amended in FORM GSTR-1A if any, such application for refund of integrated tax paid on the goods exported out of India shall be deemed to have been filed on such date when such mismatch in respect of the said shipping bill is rectified by the exporter.
• The amended Rule 96(2) provides that the details of the relevant export invoices in respect of export of goods contained in FORM GSTR-1 as amended in FORM GSTR-1A if any, shall be transmitted electronically by the common portal to the system designated by the Customs and the said system shall electronically transmit to the common portal, a confirmation that the goods covered by the said invoices have been exported out of India.
• The amended Rule 96(2) [Export of goods or services under Bond or Letter of Undertaking] provides that the details of the export invoices contained in FORM GSTR-1 as amended in FORM GSTR-1A if any, furnished on the common portal shall be electronically transmitted to the system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronically transmitted to the common portal from the said system.
• The amended Rule 163 (1) [consent based sharing of information] provides that Where a registered person opts to share the information furnished in—

1. FORM GST REG-01 as amended from time to time;
2. return in FORM GSTR-3B for certain tax periods;
3. FORM GSTR-1 as amended in FORM GSTR-1A if any, for certain tax periods, pertaining to invoices, debit notes and credit notes issued by him, as amended from time to time,

with a system referred to in sub-section (1) of section 158A he requesting system shall obtain the consent of the said registered person for sharing of such information and shall communicate the consent along with the details of the tax periods, where applicable, to the common portal.

Contentions of Form GSTR-1A

The newly introduced form GSTR-1A includes the following-

• Taxable outward supplies made to registered persons (including UIN-holders) other than supplies covered by Table 6.
• Taxable outward inter-State supplies to unregistered persons where the invoice value is more than Rs 1 lakh.
• Zero rated supplies and Deemed Exports.
• Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies covered in Table 5.
• Nil rated, exempted and non-GST outward supplies.
• 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].
• Amendments to taxable outward supplies to unregistered persons furnished in FORM GSTR-1 for current tax periods in Table 7.
• 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)].
• HSN-wise summary of outward supplies.
• Documents issued during the tax period.
• 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 under section 9(5).
• Details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay tax under section 9(5).
• Amendment to details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay tax under section 9(5).