GST Manual- File Returns

FAQs-GSTR-4A

1. What is Form GSTR -4A?

Form GSTR -4A is an auto-drafted and read only form for composition taxpayer, auto created on basis of data from the saved/submitted/filed Form GSTR -1 & 5 and filed Form GSTR -7 of the deductors, where composition taxpayer is the recipient. The Composition taxpayer cannot take any action Form GSTR – 4A. This form is only for view.

Please note: Form GSTR -4A may be used as reference to enter details in Form GSTR -4.

2. What are various sections in Form GSTR -4A and what do they show?

Form GSTR -4A shows following sections:

1. 3A, 3B – B2B Invoices: This section displays all the inward supplies received from a registered suppliers.

2. 4 – Credit/Debit Notes: This section displays the Credit/Debit notes added by the supplier in their respective returns

3. 4 – Amendments to B2B Invoices: This section displays the invoices which are amended by the supplier in their returns.

4. 4 – Amendments to Credit/Debit Notes: This displays the amendments of Credit/Debit notes done by the supplier in their respective returns.

3. Do I have to file Form GSTR -4A?

No, you don’t have to file Form GSTR-4A. It is a read-only document provided to you so that you have a record of all the invoices received from various suppliers in a given tax period.

4. Can I make changes to or add an invoice in my Form GSTR-4A in case there are any errors or omission in the details uploaded by my supplier taxpayers?

No, you cannot make any changes to Form GSTR -4A, as it is a read – only document.

5. I have added new/ missing invoice in Form GSTR-4. Will I be able to see those invoices in Form GSTR-4A?

Any new/missing invoices added by composition taxpayer in Form GSTR-4 is not added to GSTR-4A of either current or subsequent tax period.

6. What happens if the composition taxpayer has filed his Form GSTR-4 and Supplier is filing his Form GSTR-1/5 post that for corresponding tax period?

If composition taxpayer has filed his Form GSTR-4 and Supplier is filing his Form GSTR-1/5 post that for corresponding tax period, in such a case Form GSTR-1/5 data will be auto-populated to the next open period Form GSTR-4A.

Example: –

Receiver has filed Form GSTR-4 for Q1. And supplier is filing Form GSTR-1 for July month. In this scenario, Form GSTR-1 invoices would be populated in next open period i.e. Q2 of Form GSTR-4A.

7. When do I need to download the invoices to view them in my Form GSTR -4A?

If number of invoices is more than 500, then you need to download the invoices to view them in your Form GSTR -4A.

8. What is the impact of Debit/ Credit Note on Form GSTR -4A, before and after its delinking with invoices?

S. No	Before Delinking of Debit/ Credit Note with invoices	After Delinking of Debit/ Credit Note with invoices
1	Original invoice number and original invoice date were auto-drafted	Original invoice number and original invoice date fields are not visible for entry.
2	POS field was not required as the same was derived from original invoice. Hence, POS was not provided.	POS field is a mandatory field for entry and is visible for entry.

9. From where can I download Form GSTR -4A in an excel format?

Navigate to Services > Returns > Returns Dashboard option > Select the Financial Year & Return Filing Period > DOWNLOAD > GENERATE EXCEL FILE TO DOWNLOAD button to download Form GSTR-4A details in an Excel format, for any range of quarters, in the selected financial year.