GSTR 1A

Under to GST, every registered taxable person has to submit “Details of auto drafted supplies of goods and services” in GSTR 1A form.

GSTR 1A

Government has designed new GST Return formats. Under this new format,mandatory requirement to quote HSN codes for goods and SAC codes for services in each table is removed. Improvement in new forms of format is to ease the process and promote self-assessment for taxpayers under GST. Tax payers need not worry about the form as most of these are prefilled.

GSTR 1A consists of 5 headings; but we need to understand certain terms:

  1. GSTIN – Goods and Services Taxpayer Identification Number
  2. UIN – Unique Identification Number
  3. UQC – Unit Quantity Code
  4. HSN – Harmonised System of Nomenclature
  5. SAC – Services Accounting Code
  6. POS – Place of Supply of Goods and Services
  7. B2B – From one registered person to another registered person
  8. B2C – From registered person to unregistered person

Process of filing GSTR 1A

When the buyer modifies GSTR 2 in comparison to auto-populated sales (GSTR 2A) of GSTR 1, then the seller can see that in GSTR 1A.

  • If seller takes no action then all invoices from GSTR 1A will be automatically added to GSTR 1 of next period and he/she will have to take an action.
  • GSTR 1A is required to be filed by 20th of subsequent month.

Particulars to be filed under GSTR 1A

1.Details of Auto-drafted Supplies

GSTIN – Every legal registered person or trade name (if any) will be given a state-wise PAN-based 15-digit Goods and Services Taxpayer Identification Number (GSTIN).

2.Name of the legal registered person– Name of the legal registered person or trade name (if any) will also be auto-populated at the time of logging into the common GST Portal.

Year and month

Details of auto drafted supplies from GSTR 2, GSTR 4 or GSTR 6.

gstr1a table 1 and 23.Table No. 3: Taxable outward supplies made to registered persons including supplies attracting reverse charge other than the supplies covered in table no. 4:

  • 3A: supplies other than those attracting reverse charge (from table 3 of GSTR-2).
  • 3B: supplies attracting reverse charge (from table 4A OF GSTR-2).

 gstr1a_34.Table No. 4: zero rated supplies made to SEZ and deemed exports

  • 4A: supplies made to SEZ unit or SEZ developer.
  • 4B: Deemed exports.

gstr 1a table 45.Table No. 5: Debit notes, credit notes (including amendments thereof) issued during current period
gstr 1a table 5
Verification

gstr 1a verification

Conclusion

GSTR 1A has information about auto drafted supplies of goods and services which is to be furnished. Proper invoicing and documentation would be key feature to furnish the correct information in such return.

In case you are confused about GST as a business owner, feel free to consult the GST experts at LegalRaasta. You can get comprehensive assistance on GST Registration and GST Return Filing. You can also use our GST software for doing end-to-end GST compliance.