GST:
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.
Timeline – 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.
[Notification no. 12/2024 dated 10th July 2024]