How can I create, submit and file details for the addendum to outward supplies in the Form GSTR-1A

GSTR-1A > Creation and Submission of Addendum to Outward Supplies Return

How can I create, submit and file details for the addendum to outward supplies in the Form GSTR-1A?

To create, submit and file details for the addendum to outward supplies in the Form GSTR-1A, perform the following steps:

1. Login and Navigate to GSTR-1A page

1. Access the www.gst.gov.in URL. The GST Home page is displayed.
2. Login to the GST Portal with valid credentials.
3. Click the Services > Returns > Returns Dashboard command.
Alternatively, you can also click the Returns Dashboard link on the Dashboard.



4. The File Returns page is displayed. Select the Financial Year & Return Filing Period(Month) for which you want to file the return from the drop-down list.
5. Click the SEARCH button.



6. The File Returns page is displayed. This page displays the due date of filing the returns, which the taxpayer is required to file using separate tiles.
In the GSTR1A tile, click the PREPARE ONLINE button if you want to prepare the return by making entries on the GST Portal.

Note:

• The due date for filing GSTR-1A is 17th of every month or any other notified date.
• You cannot view GSTR-1A if you have not filed GSTR-1.

2. Generate GSTR-1A Summary

Scroll down to the bottom of the GSTR1A page and click the GENERATE GSTR1A SUMMARY button. The Details of auto drafted supplies of goods or services page is displayed.
Note:

• The Status should reflect as ‘Not Filed’. In case the Status is ‘Filed’, GSTR-1A for the same month/tax period cannot be filed.
• User needs to explicitly hit on the GENERATE GSTR1A SUMMARY button at the bottom of the page, then only auto drafted items will be visible.

A confirmation message is displayed at the top of the page. You can check the status in some time.

3. View and Take Action on Auto-Populated Details in various tiles

There are tiles representing Tables to take action on the relevant details. Click on the tile names to know and enter related details:

3,4 - B2B Invoices - To view and take actions on the  auto-populated details of changes and additions made by the recipients to the declarations of  taxable outward supplies made to registered persons including supplies attracting reverse charge and including zero rated supplies made to SEZ and deemed exports

5 - Credit / Debit Notes (Registered) - To view and take action on the auto-populated details of changes and additions made by the recipients to the declarations of Debit Notes and Credit Notes (including amendments) issued during current period.

3,4 - B2B Invoices

1. To view and take actions on the auto-populated details of changes and additions made by the recipients to the declarations of taxable outward supplies made to registered persons including supplies attracting reverse charge and including zero rated supplies made to SEZ and deemed exports, click on the tile 3,4 B2B Invoices tile.

You can either accept, reject or keep the invoices in pending state, which are uploaded, modified or rejected by the receiver.

• Accept Invoices added by Receiver
• Reject Invoices added by Receiver
• Keep Pending Invoices added by Receiver

Accept Invoices added by Receiver:

2. Click the Supplier's GSTIN link under Receiver Details column and you will see a list of invoice line items.



3. There are three tabs where you can view invoices which are uploaded by Receiver, modified by Receiver and rejected by Receiver. Select the checkbox for the invoice and click the ACCEPT button.



A success message is displayed and status changes to ACCEPTED.

Reject Invoices added by Receiver:

2. Click the Supplier's GSTIN link under Receiver Details column and you will see a list of invoice line items.



3. There are three tabs where you can invoices which are uploaded by Receiver, modified by Receiver and rejected by Receiver. Select the checkbox for the invoice and click the REJECT button.



A success message is displayed and status changes to REJECTED.

Keep Pending Invoices added by Receiver:

2. Click the Supplier's GSTIN link under Receiver Details column and you will see a list of invoice line items.



3. There are three tabs where you can invoices which are uploaded by Receiver, modified by Receiver and rejected by Receiver. Select the checkbox for the invoice and click the PENDING button.



A success message is displayed and status changes to PENDING.



User can take action over such invoices is his future returns. However, he needs to take action before filing of Annual Return or Return for September month following the end of Financial year.

5 - Credit / Debit Notes Registered

1. To view or edit details Debit Notes and Credit Notes (including amendments) issued during current period, click the 5 - Credit / Debit Notes Registered tile.



You can either accept, reject or keep the Credit/ Debit Notes in pending state, which are uploaded, modified or rejected by the receiver.

• Accept Credit/ Debit Notes added by Receiver
• Reject Credit/ Debit Notes added by Receiver
• Keep Credit/ Debit Notes Invoices added by Receiver

Accept Credit/ Debit Notes added by Receiver:

2. There are three tabs where you can invoices which are uploaded by Receiver, modified by Receiver and rejected by Receiver. Select the checkbox for the note number and click the ACCEPT button.



A success message is displayed and status changes to ACCEPTED.

Reject Credit/ Debit Notes added by Receiver:

2. There are three tabs where you can invoices which are uploaded by Receiver, modified by Receiver and rejected by Receiver. Select the checkbox for the note number and click the REJECT button.



A success message is displayed and status changes to ACCEPTED.

Keep Credit/ Debit Notes Pending by Receiver:

2. There are three tabs where you can invoices which are uploaded by Receiver, modified by Receiver and rejected by Receiver. Select the checkbox for the note number and click the PENDING button.



A success message is displayed and status changes to PENDING.

4. Preview GSTR-1A

Once you have generated the GSTR-1A Summary, click the PREVIEW button. This button will download the draft Summary page of your GSTR-1A for your review. It is recommended that you download this Summary page and review the summary of entries made in different sections with patience before submitting the GSTR-1A.

The PDF file generated would bear watermark of draft as the details are yet to be submitted.

5. Acknowledge and Submit GSTR-1A to freeze data

1. Select the acknowledgement checkbox stating that you have reviewed the details of preview and the information furnished is correct and you are aware that no changes can be made after submit. Once you click the acknowledgement, the SUBMIT button will be enabled.

2. Click the SUBMIT button in the landing page to submit GSTR-1A.

3. Click the PROCEED button.

4. A success message is displayed at the top of the page. Once you submit the data, data is frozen and you cannot change any fields. Refresh the page.

5. Refresh the page and the status of GSTR-1A changes to Submitted after the submission of GSTR-1A.

6. Click the PREVIEW button again, to download the submitted GSTR-1A in PDF format.

The PDF file generated would now bear watermark of final Form GSTR-1A.

6. File GSTR-1A with DSC/ EVC

1. Click the FILE RETURN button to file GSTR-1A.
Note: On filing of the GSTR-1A, notification through e-mail and SMS is sent to the Authorized Signatory.

2. Select the Declaration checkbox.

3. In the Authorised Signatory drop-down list, select the authorized signatory. This will enable the two buttons - FILE WITH DSC or FILE WITH EVC.
3. Click the FILE WITH DSC or FILE WITH EVC button to file GSTR-1A.

FILE WITH DSC:

a. Click the PROCEED button.

b. Select the certificate and click the SIGN button.

FILE WITH EVC:

a.  Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the VERIFY button.

4. The success message is displayed. Click the BACK button.

The status of GSTR-1A changes to Filed.

Note: On filing of the GSTR-1A, notification through e-mail and SMS is sent to the Authorized Signatory.

7. View GSTR-1A Status

1. The File Returns page is displayed. Select the Financial Year & Return Filing Period (Month) for which you want to view the return from the drop-down list.

2. Click the SEARCH button.

Status of the GSTR-1A return changes to "Filed".

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30-12-2017