🔧Common Issues with GSTR-1A Offline Utility & JSON Upload 1. Offline Utility Not Yet Released or Fully Functional * As of June 2025, the *GSTR-1A offline utility is either not yet released or not fully operational for public use. * This is a primary reason taxpayers are unable to prepare or upload JSON files for GSTR-1A. 2. Portal Does Not Accept JSON Uploads for GSTR-1A * The GST portal does not currently support uploading GSTR-1A JSON files, unlike GSTR-1 or GSTR-3B. * Attempts to prepare manually files typically result in errors or rejections. 3. No Standalone GSTR-1A Utility * GSTR-1A must be generated through the GST portal interface, and is not available as a standalone offline tool * It is based on *system-detected discrepancies* between GSTR-1/IFF and GSTR-3B. 4. Misunderstanding the Purpose of GSTR-1A * GSTR-1A is not a return that can be filed independently. * It is a correction window triggered by mismatches, and can't be initiated manually unless such mismatches exist. ✅ *Recommended Actions* Use the GST Portal for Amendments All GSTR-1A changes must currently be made online via the GST portal interface. *What to Expect Next* Official GSTR-1A Offline Tool Release, may expect likely ahead of the July 2025 tax period