How to amend invoice in GST portal
How to Amend Invoice in GST Portal Using GSTR-1A
In this post, we’ll discuss how you can amend an invoice on the GST portal using GSTR-1A. This form helps you correct or add any missing sales details for a tax period after you have already filed your GSTR-1.
Let’s look at these sections in detail:
What is GSTR-1A?
GSTR-1A is a form for registered persons to add or update details in their sales records that they have already entered in GSTR-1. You can correct mistakes or add forgotten invoices for the same month.
But remember, you can’t change anything about the buyer’s GSTIN in this form. And once you file it, that’s it, only one time per period.
For example, say you filed GSTR-1 for May 2025 on 10th June 2025, and later found that two invoices had errors and that one invoice was missed. In this case, GSTR-1A will be available from 11th June 2025, which is the due date for GSTR-1.
You can make all required corrections or add the missing invoice in GSTR-1A before filing your GSTR-3B for May 2025, due on 20th June 2025. After that, the changes show up automatically in your GSTR-3B.
Difference Between GSTR-1 and GSTR-1A
- GSTR-1 has all the details of outward sales, and the seller files it.
- GSTR-1A is just for making changes or corrections to the sales details from the same tax period.
In simple terms, GSTR-1 is the main return form, and GSTR-1A helps fix or update it.
How GSTR-1A Works
When a supplier corrects or updates sales details in GSTR-1A, the buyer’s input tax credit (ITC) is automatically updated in the next GSTR-2B.
Here’s a simple example:
Rohit, a retailer, buys 1,000 pens worth ₹5,000 from Vijay Wholesale Stationery.
While filing GSTR-1 for May 2025, Vijay by mistake reports the sale as ₹500 instead of ₹5,000.
This wrong amount appears in Rohit’s GSTR-2B.
Later, Vijay corrects it to ₹5,000 through GSTR-1A for May 2025.
As a result, Rohit’s GSTR-2B for June 2025 gets updated with the correct value, and Vijay’s GSTR-3B will also show the same correction.
When to File GSTR-1A
You can file GSTR-1A after the due date or after filing GSTR-1, whichever happens later. But make sure to do it before filing GSTR-3B for the same period. This rule applies to both monthly and quarterly filers.
Details to be Reported in GSTR-1A
The GSTR-1A format released by the CBIC includes 15 tables for reporting different types of amendments. Here’s a simple explanation of what each table includes:
- GSTIN: This is your 15-digit GST identification number.
- Name of the Taxpayer: Mention the legal and trade name of your business.
- ARN: The system will generate the Application Reference Number and date automatically.
- Taxable outward supplies to registered persons: Here, you can make changes to invoices issued to registered buyers, whether under reverse charge or not.
- Inter-state supplies to unregistered persons (above ₹1 lakh): This is for correcting large-value interstate sales, including those made through e-commerce platforms.
- Zero-rated and deemed exports: Use this table to make changes related to exports, SEZ supplies, or deemed exports.
- Taxable supplies to unregistered persons: For correcting small B2C invoices (below ₹1 lakh) reported based on the tax rate.
- Nil-rated, exempted, and non-GST outward supplies: Update any sales that are nil-rated, exempted, or non-GST.
- Amendments to outward supply details (B2B): For editing invoice details, shipping bills, or debit and credit notes related to registered buyers.
- Amendments to outward supplies (B2C): For similar changes in invoices raised for unregistered buyers.
- Advances received or adjusted: To correct any mistakes in advance payments received or adjusted against future sales.
- HSN-wise summary of outward supplies: For editing HSN-wise details. From April 2025, HSN codes can be selected from a dropdown instead of typing manually.
- Documents issued: Make corrections to invoices, credit or debit notes, and refund vouchers issued during that period.
- Supplies through e-commerce operators (reported by supplier): Use this section to update supplies where the e-commerce operator is responsible for collecting or paying tax.
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- Amendments to e-commerce supplies (supplier to report): For making corrections to e-commerce transactions that were already reported earlier.
- Supplies made through e-commerce operators (reported by operator): For changes in supplies reported by e-commerce operators, covering both registered and unregistered suppliers.
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- (I) and 15A(II): These sections apply to supplies made to registered and unregistered recipients under section 9(5).
Conclusion
GSTR-1A is a form used to correct or update any sales invoice details that were already filed in GSTR-1. It helps you make sure all your outward supplies are correct before filing GSTR-3B. So, if you have made any mistakes or missed adding some invoices in GSTR-1, you can fix them properly through GSTR-1A on the GST portal.
We have now reached the end of this post. If you have any questions or comments, please feel free to share them in the comment section below. We are happy to respond.
