GST Collections and other Relevant Data Released on the GST Portal

·         GST Form 1A Released to Correct GSTR1 Data but action must be before Form 3B Filing

·         Individual components and state-wise details of the GST collection and historical time-series records are also being regularly updated from 2017 under ‘GST Statistics’ in the ‘Downloads’ section of the said website.

·         Form GSTR-1A has been made available to the taxpayers from July 2024’ tax period. GSTR-1A is an optional facility to add, amend or rectify any particulars of a supply reported/missed in the current Tax period’s GSTR-1 before filing of GSTR-3B return of the same tax period.

·         FAQ on GSTR-1A – Amendment to GSTR 1

 

[ABS News Service/01.08.2024]

<GST Revenue Report>

The data regarding the Goods and Services Tax (GST) collections will be placed under ‘News and Updates’ section on the GST portal: https://www.gst.gov.in, going forward.

The other relevant data containing the break-down of the individual components and state-wise details of the GST collection and historical time-series records are also being regularly updated from 2017 under ‘GST Statistics’ in the ‘Downloads’ section of the said website.

Detailed Manual and FAQs on filing of GSTR-1A

[FAQ on GSTR-1A]

As per the directions of the Government vide notification no. 12/2024 dt 10th July 2024, Form GSTR-1A has been made available to the taxpayers from July 2024’ tax period. GSTR-1A is an optional facility to add, amend or rectify any particulars of a supply reported/missed in the current Tax period’s GSTR-1 before filing of GSTR-3B return of the same tax period.

GSTR-1A shall be open for the taxpayer after filing of GSTR-1 of a tax period or after the due date of GSTR-1 whichever is later. A Detailed manual for filing of GSTR-1A and related FAQs can be seen below –

Detailed manual for filing GSTR-1A - https://tutorial.gst.gov.in/userguide/returns/index.htm#t=Creation_of_Outward_Supplies_Return_in_GSTR-1.htm

FAQ on Filing GSTR-1A - https://tutorial.gst.gov.in/downloads/news/creative_faqs_on_gstr1a_fo_cr25785.pdf