What is GSTR-4A?

GSTR-4A is a record of all invoices received from various suppliers in a particular tax period. GSTR-4A is an automatically generated document based on saved/submitted/filed information of form GSTR-1, GSTR-5 & GSTR-7 of the taxpayer, where composition dealer is a recipient. A composition dealer cannot take any action in the form GSTR-4A as it is a read only document. In case he wants to take any action, he can take the same in GSTR-4. All the information you are seeing in form GSTR-4A is already available in form GSTR-4.

What are the contents of GSTR-4A?

The contents of GSTR-4A are as follows –

  1. 3A, 3B (B2B Invoices) – This section shows all the inward supplies received from suppliers.
  2. 4 (Credit/Debit notes) – This section shows credit/debit notes added by suppliers in their returns.
  3. 4 (Amendments to B2B invoices) – This section shows the invoices amended by the suppliers in their returns.
  4. 4(Amendments to credit/debit notes) – This section shows the credit/debit notes amended by the suppliers in their returns.

When to view GSTR-4A?

When the supplier uploads the data to his or her GSTR-1/GSTR-5, GSTR4A gets auto populated.

How to view GSTR-4A?

It can easily be viewed on GST portal in case the numbers of invoices are less than 500 in a tax period. Otherwise, you need to download the invoices to view it.

GSTR-4A Form Format

Download Form GSTR-4A by clicking below link –