GSTN Update dated August 1st, 2024
The GSTN has issued detailed Manual and FAQs on filing of GSTR-1A. As per the directions of the Government vide Notification No. 12/2024 dated 10th July 2024, Form GSTR-1A has been made available to the taxpayers from 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. It is also clarified that GSTR-1A shall be open for the taxpayers after filing of GSTR-1 of a tax period or after the due date of GSTR-1 whichever is later.
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