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GSTR-4A

GSTR-4A is an auto-drafted tax form related to purchases, for composition dealers. The details in this are auto-populated from the information provided/filed by suppliers against the GSTIN of the composition dealer.

In this article, you will find:

What Is GSTR-4A?

GSTR-4A is a summarised auto-populated form showing the details of all the invoices received (by composition dealers) from various suppliers in a particular tax period. However, the composition dealer cannot take any action in this form as it is a read/view only document.

In technical terms, this would mean: The details of outward supplies furnished by the supplier will be made available electronically to the composition dealers in Form GSTR-4A.

Form GSTR-4A can be used as a reference to enter details in Table 4A, 4B, 5A (amendments), 5B (credit/debit notes) and 5C (credit/debit notes amendments) of Form GSTR-4.

Who Is A Composition Dealer?

The taxpayer who opts for Composition Scheme under section 10 of the CGST Act is known as a Composite dealer.

Businesses with annual turnover at PAN level up to INR 1.5 crores can choose to be taxed under the composition scheme. Furthermore, manufacturers of goods, dealers, and restaurants (not serving alcohol) alone have the option to opt for this scheme.

Source Of Information For GSTR-4A

The information in Form GSTR-4A of the composition dealer is picked up from the GSTR-1, GSTR-5 and GSTR-7 of the suppliers (person from whom the composition dealer is purchasing supplies). This form can be viewed after the due date of filing Form GSTR-1/GSTR-5 on the GST portal. However, if the supplier files returns after the due date, this form can be viewed in the next period.

Note: No changes can be made in Form GSTR-4A.

Contents Of GSTR-4A

The GSTR-4A captures these details:

  • Inward supplies received from suppliers (B2B supplies)
  • Debit notes/credit notes received during the relevant period as specified by the suppliers
  • Amendments made to B2B Invoices
  • Amendments to Credit/Debit Notes during the relevant period as specified by the suppliers.

How To View GSTR-4A On the Government Portal?

A Composition Dealer can view Form GSTR-4A by following these steps:

Step 1: Log in to the GST portal

Step 2: Under ‘Services’, select, ‘Returns’ and then ‘Returns Dashboard’.

Step 3: Select the relevant Financial year (FY) and Return Filing Period.

Step 4: The portal will display 2 options. Here, under ‘Auto drafted details for registered persons opting composition levy GSTR-4A) select ‘VIEW’/’DOWNLOAD’.

Note: If the number of invoices is more than 500, users cannot view it directly on the portal. In this case, it will have to be downloaded.

Step 5: The auto-populated details will be available by clicking the applicable element:

  • 3A,3B – B2B Invoices
  • 4 – Credit/Debit Notes
  • 4 – Amendments to B2B Invoices
  • 4 – Amendments to Credit/Debit Notes