FORM GSTR-1A
It is a new optional facility ( recommended - 53rd GST Counsil meeting ) to facilitate the taxpayers to amend the detail in FORM GSTR 1 for a tax period or to declare additional details , if any , before filing of return in FORM GSTR 3B for the said tax period.
It will facilitate taxpayer to add any particulars of supply of the current tax period missed out in reporting in FORM GSTR 1 of the said tax period or to amend any particulars already declared in FORM GSTR 1 of the current tax period.
BENEFIT OF GSTR 1A
It ensures correct liability is auto populated in FORM GSTR 3B.