The GSTR 4A is a return related to purchase for composition dealers. This return is auto generated from the information that is mentioned by the suppliers against GSTIN of the composite dealer. This return is generated on GST portal. You will get complete information regarding this return in this article.
Form GSTR-4A is a return that is automatically drafted from the information filed in Form GSTR-1/Form GSTR-5 and Form GSTR-7 of the taxpayers. For this return the composition dealer is the recipient. GSTR-4A is a read only document and cannot be amended by the Composition dealer. He or she cannot take any sort of action in Form GSTR-4A. It includes all the records of invoices received from various suppliers in the relevant period.
Form GSTR-4A includes four sections. They are as follows-
This head displays all the inward supplies received from a registered supplier.
This section shows the Credit/Debit notes specified by the supplier in their respective returns.
This section shows the invoices with which the suppliers have amended their returns.
This section displays the amendments that are made to Credit/Debit notes by the suppliers in their respective returns.
GSTR 4A is auto generated with the data that is uploaded by the suppliers to his or her GSTR-1 or Form GSTR-5.
When the composition dealer files his or her GSTR-4 form and the supplier is filing his or her Form GSTR-1/ Form GSTR-5 after that for the relevant tax period, then the Form GSTR-1 or Form GSTR-5 data will be auto-populated to the next period of Form GSTR-4A.
GSTR 4A can only be viewed online on the GST portal. The major condition for visibility of this form GSTR 4A is it is viewed only if the number of invoices are less than 500 in a particular taxation period. Otherwise, the invoices have to be downloaded and then viewed.
As of now, since no auto-population of data from Form GSTR-1 or 5 is happening in Form GSTR-4 at present; taxpayer is not required to take any action in Form GSTR-4 for such details. Form GSTR-4A may be used as reference to enter invoices in Table 4A, 4B, 5A (Amendments), 5B (Credit/Debit notes) and 5C (Credit/Debit notes amendments) of Form GSTR-4.
GSTR-5A can be furnished by using two major modes. They are as follows:
For Intra State SupplyTo view the GSTR 4A form one has to follow various steps online. They are as follows :
If composition dealer has filed GSTR 4 but supplier has delayed GSTR 1/ or GSTR 5 for the corresponding tax period, then in that case GSTR 1 or GSTR 5 data will be auto-populated to GSTR-4 of the next tax period.
For the data related to purchase and their invoices GSTR 4A is the return. This Form GSTR 4A is a read only auto generated document that specifies the data regarding invoices. The data is generated from the information that is specified by the suppliers in their Returns of GSTR 1 or GSTR 5. This return cannot be amended or changed. It is only for viewing the data specified.
No, GSTR 4A cannot be filed by the taxpayer. It is autogenerated.
No, the GSTR 4A is a read only document that cannot be changed or amended.
The information in GSTR 4A is uploaded from the data that is specified by the supplier in his or her GSTR 1/ GSTR 5.
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 invoices received from various suppliers in a given tax period.
No, you cannot make any changes to Form GSTR-4A, as it is a read-only document.
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.
