Published 20 Jun 2026Effective 01 Jul 2026
At a glance
- •Effective for tax period July 2026 onwards
- •Amendments after GSTR-1 must use GSTR-1A
- •Buyer's GSTR-2B updates in the same month
- •Window: between GSTR-1 due date and GSTR-3B filing
Notification No. 14/2026-CT amends Rule 59 to make GSTR-1A the only route to amend invoices between filing of GSTR-1 and GSTR-3B for the same period. This stops the long-standing practice of editing invoices in the next month's GSTR-1.
For buyers, the practical impact is positive: their GSTR-2B now reflects the corrected invoice in the same month, so ITC is not stuck for a cycle. For sellers, missed amendments cannot be back-corrected — the buyer must rely on a credit-debit note in a future period.
GSTR-1A is optional but available between GSTR-1 due date and GSTR-3B filing for each month.
Who is impacted
GST registered B2B sellersReconciliation teams