The GSTN issued Advisory No. 506 dated July 26, 2024, for FORM GSTR-1A, which is an optional form introduced by the Government for taxpayers to add or amend supply particulars before filing GSTR-3B return. It will be available from August 2024 and the changes made will reflect in GSTR-3B. Recipients can claim ITC for amended supplies in FORM GSTR-2B. Monthly filers can access FORM GSTR-1A from the due date of FORM GSTR-1 filing, while QRMP taxpayers can access it quarterly after filing FORM GSTR-1 (Quarterly).
Source A2ztaxcorp
