The Goods and Service Tax Network (GSTN) on August 01, 2024, issued a notification regarding a detailed Manual and FAQs on the filing of GSTR-1A.
The following has been stated: -
•As per the directions of the Government vide notification no. 12/2024 July 10, 2024, Form GSTR-1A has been made available to the taxpayer’s 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 the filing of GSTR-1 of a tax period or after the due date of GSTR-1 whichever is later.
This detailed notification is given in the document below.
