As per the directions of the Government vide notification no. 12/2024 dt 10th July 2024,Form GSTR-1A has been made available to the taxpayers form July 2024’ tax period. GSTR-1A is an optional facility to add, amend or rectify any particulars of a supply reported/missed in the current Tax period’s GSTR-1 before filing of GSTR-3B return of the same tax period.

GSTR-1A shall be open for the taxpayer after filing of GSTR-1 of a tax period or after the due date of GSTR-1 whichever is later. A Detailed manual for filing of GSTR-1A and related FAQs can be seen below –

Detailed manual for filing GSTR-1A - https://tutorial.gst.gov.in/userguide/returns/index.htm#t=Creation_of_Outward_Supplies_Return_in_GSTR-1.htm

FAQ on Filing GSTR-1A - https://tutorial.gst.gov.in/userguide/returns/index.htm#t=GSTR_1.htm

Thanks,
Team GSTN

Optional correction window GSTR-1A lets taxpayers amend outward supplies before filing the corresponding GSTR-3B return. Form GSTR-1A is an optional correction facility for taxpayers to add, amend or rectify particulars of outward supplies reported or missed in the current tax period's GSTR-1, usable only before filing the corresponding GSTR-3B; it opens after filing GSTR-1 or after the due date for GSTR-1, whichever is later.