Finance Ministry introduces optional GSTR-1A form for taxpayers to amend outward supply or sales return details before filing GSTR-3B.
Finance Ministry notifies GSTR-1A form to enable taxpayers to amend outward supply or sales return form. This optional facility by GST Council allows taxpayers to correct details in GSTR-1 and declare additional details. GSTR-1A must be filed before submitting GSTR-3B for the same tax period. Introduced by CBIC, this enhancement in GST compliance framework reduces manual errors and streamlines the process.
July 11, 2024
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