Form GSTR-01A records recipient-added corrections to outward supplies, invoice details, tax bifurcation, and amendment entries. Form GSTR-01A is the recipient-facing electronic return for recording additions, corrections or deletions to outward supplies, capturing invoice-level details (GSTIN/UIN, invoice number/date, taxable value, HSN/SAC, place of supply) and the tax bifurcation into IGST, CGST and SGST. It provides sections for amendments to earlier-period outward supplies and for credit/debit notes and their revisions, requiring original and revised invoice references and differential tax amounts. Several fields are auto-populated from counterparty returns to support reconciliation.