GSTR-1A: Preparing a Complete Sales Correction List

Originally shared on 2026-10-18. This post relates to the periods and dates stated below.

Found a missed sales invoice or an error after filing GSTR-1? Review whether GSTR-1A can help before you file GSTR-3B.

For regular GST taxpayers, GSTR-1A is an optional facility to add omitted current-period supply details or make permitted corrections to that period’s GSTR-1. It becomes available after GSTR-1 is filed or its due date, whichever is later.

GSTR-1A can be filed only once for a tax period and cannot be filed after GSTR-3B for that period. Changes flow into the supplier’s GSTR-3B.

Before proceeding, compare your sales register, invoices and credit notes with the filed GSTR-1. Prepare a complete correction list, check which amendments are permitted, and review the resulting tax liability.

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