Form GST RET-1A

FORM GST RET-1A

Amendment to Monthly / Quarterly (Normal) Return

3. Amendment to summary of outward supplies, inward supplies attracting reverse charge and tax liability

A. Details of amendment to outward supplies

B. Details of amendment to inward supplies attracting reverse charge

C. Details of amendment to adjustment of liability

D. Details of amendment to supplies having no liability

E. Total value and tax liability (A+B+C+D)

4. Amendment to summary of inward supplies for claiming input tax credit (ITC)

A. Details of amendment to ITC based on auto-population from FORM GST ANX-1A

B. Details of amendment to reversals of credit

C. Net ITC available (A-B)

5. Interest and late fee details

6. Payment of tax

7. Verification

Instructions (FORM GST RET-1A)

1. Filing process of amendment return will be similar to the filing process of original
   return (FORM GST RET-1).

2. Entries made by the taxpayer in the main return (FORM GST RET-1) which were
   not auto-populated shall be editable in this return.

3. Amendment return can be filed for a tax period i.e. either a Month or a Quarter, as
   the case may be.

4. Frequency of filing and period within which it is to be filed will be as per
   provisions of the Act read with the rules made thereunder.

5. Payment can be made if liability arises due to filing of amendment return. If
   liability becomes negative then no refund shall be paid. However, the negative
   liability will be carried forward to the main return (FORM GST RET – 1) of next
   tax period where adjustment can be made.

6. Payment process will be similar to that of the main return (FORM GST RET-1).
   ITC available in the electronic credit ledger can be utilized for payment of
   liability as per the provisions of law read with rules made thereunder.

7. Revised values shall be reported wherever amendment is required in the returns
   already filed. For example, if the original value reported was Rs. 100/- and revised
   value is Rs. 120/-, then Rs. 120/- shall be reported in these tables.

8. Amendment to ITC (upward / downward adjustment) shall be reported in the main
   return (FORM GST RET-1) and not to be taken to the amendment return.