GST taxpayers can amend outward supply or sales return form GSTR-1 before payment

GSTR-1A will, however, have to be filed before filing of return in GSTR-3B for said tax period

GST taxpayers will now have the option to amend outward supply or sales return form GSTR-1 before payment of taxes for a month or quarter.

The GST Council in its meeting on Saturday had recommended providing a new optional facility by way of Form GSTR-1A to facilitate taxpayers to amend the details in Form GSTR-1 for a tax period and/ or to declare additional details.

GSTR-1A will, however, have to be filed before filing of return in GSTR-3B for the said tax period.