GSTR-1A is generated when the recipient in Form GSTR-2/4/6 takes any of the following action:
- Rejects the details added by the supplier and submits the return.
- Modifies the details added by the supplier and submits the return.
- Adds any new details missed by the supplier and submits the return.
All the above details get auto-populated to the supplier in the Form GSTR- 1A only if the following conditions are met:
- Recipient submits Form GSTR- 2/4/6 on or before 17th of the month succeeding the tax period.
On extension of due dates, GSTR-1A will be available after the expiry of GSTR-2 due date. And things will continue to
flow in GSTR-1A up to expiry of GSTR-1A and due date of fling of GSTR-1A, whichever is earlier.
- The supplier has not yet generated GSTR-3 for the tax period.
- The supplier has not yet submitted GSTR-1A of the tax period.
If any one of the above mentioned conditions are met, then all such modifications/ additions/ rejections will flow to the suppliers’ GSTR-1 of the subsequent tax period.
