GST Council Rolls Out GSTR-1A To Facilitate The Taxpayers To Amend Details In FORM GSTR-1

In the 53rd GST Council Meeting, Union Finance Minister Nirmala Sitharaman proposed the introduction of GSTR-1A, a new optional facility, to allow taxpayers to amend details in FORM GSTR-1. This form will enable taxpayers to correct or add any missed-out particulars of supply for the current tax period in FORM GSTR-1 before filing the return in FORM GSTR-3B. It aims to ensure that the correct liability is auto-populated in FORM GSTR-3B. FORM GSTR-1 is a statement of outward supplies to be filed monthly or quarterly by all normal and casual registered taxpayers, detailing their outward supplies of goods and services.