GSTR-4A serves as a purchase-related tax return specifically for taxpayers registered under the GST composition scheme. This document is automatically generated on the GSTN portal using supplier data submitted against the composition dealer’s GSTIN. It provides a crucial overview of inward supplies for these businesses.

What is GSTR-4A?

GSTR-4A is an automatically drafted document populated from data in GSTR-1/5 and GSTR-7 returns filed by suppliers, where the composition dealer is the recipient. It functions as a read-only record, providing a summary of all invoices received from different suppliers within a specific tax period. Composition dealers cannot make edits to this form.

Contents of GSTR-4A

GSTR-4A includes several key sections:

• 3A, 3B (B2B Invoices): This part details all inward supplies received from registered suppliers.
• 4 (Credit/Debit Notes): This section presents credit and debit notes issued by suppliers in their returns.
• 4 (Amendments to B2B Invoices): This covers any modifications made by suppliers to B2B invoices in their returns.
• 4 (Amendments to Credit/Debit Notes): This displays changes to credit and debit notes carried out by suppliers in their respective filings.

When to View GSTR-4A

GSTR-4A is automatically populated once suppliers upload their data into GSTR-1 or GSTR-5. For instance, if a composition dealer has already filed their GSTR-4 for a given period and a supplier subsequently files their GSTR-1/5 for the same period, the supplier’s data will appear in the composition dealer’s GSTR-4A for the next tax period. As an example, if a recipient filed GSTR-4 for April-June, and a supplier filed GSTR-1 for July, the invoices from the July GSTR-1 will show up in the GSTR-4A for the second quarter (July-September).

How to View GSTR-4A

You can view GSTR-4A directly on the GST portal if the number of invoices for a specific tax period is below 500. If there are more than 500 invoices, the document must be downloaded for review.

Viewing GSTR-4A on the GST Portal

To access GSTR-4A online, follow these steps on the official GST portal:

1. Log in to your account.
2. Navigate to Services > Returns > Returns Dashboard.
3. Choose the appropriate Financial Year and return filing period.
4. Click “Search.”
5. On the Return Filing page, select the “VIEW” option under GSTR-4A. If the invoice count exceeds 500, you will need to download the document using the “DOWNLOAD” button and then the “GENERATE FILE” option.
6. The auto-drafted information for composition scheme taxpayers will be displayed.

On this page, the following viewing options are available:

3A, 3B – B2B Invoices

This section provides details of all inward supplies received from registered suppliers. The B2B section within Part A of GSTR-4A is automatically populated when suppliers upload or save invoices in their GSTR-1 and GSTR-5 returns. To inspect invoices submitted by a specific supplier, click on their GSTIN. Further invoice details can be seen by clicking on the Invoice number.

4 – Credit/Debit Notes

This option displays credit and debit notes added by suppliers in their GSTR-1/5 returns. To examine the details of a supplier’s credit/debit notes, select this option, then click on the relevant GSTIN. Detailed note information appears by clicking the “Credit Note/Debit Note No.”

4 – Amendments to B2B Invoices

This section showcases invoices that suppliers have amended in their GSTR-1/5 returns. To view these modified B2B invoices, select “4 – Amendments to B2B Invoices,” then choose the specific supplier’s GSTIN. Clicking on individual invoices will reveal their updated details.

4 – Amendments to Credit/Debit Notes

This option covers modifications made by suppliers to debit/credit notes in their GSTR-1/5 returns. To view these amended credit/debit note details, select “4 – Amendments to Credit/Debit Notes,” then click on the respective supplier’s GSTIN and subsequently on the invoice to see the details.