GSTR 4A: How to view GSTR-4A from the GST portal?

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.

What is GSTR 4A?

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.


Details of GSTR-4A

Form GSTR-4A includes four sections. They are as follows-

3A, 3B(B2B Invoices)

This head displays all the inward supplies received from a registered supplier.

4(Credit/Debit Notes)

This section shows the Credit/Debit notes specified by the supplier in their respective returns.

4 (Amendments to B2B Invoices)

This section shows the invoices with which the suppliers have amended their returns.

4 (Amendments to Credit/Debit Notes)

This section displays the amendments that are made to Credit/Debit notes by the suppliers in their respective returns.


When can be GSTR 4A viewed?

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.


How to view 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.


Modes of preparing GSTR-5A

GSTR-5A can be furnished by using two major modes. They are as follows:

For Intra State Supply
  • Logging in on GST Portal for online entry of data
  • Usage of third party application of Application Software Provider (ASPs) through GST Suvidha Providers (GSPs)

How to view GSTR-4A from the GST portal?

To view the GSTR 4A form one has to follow various steps online. They are as follows :

  • Login to the GST portal
  • Click on Services > click on Returns > click on Returns Dashboard command (just like it is shown below) GSTR-4A
  • Select the particular Financial year & its return filing period
  • Then, click on “Search” (just like it is shown below) GSTR-4A
  • The Return filing page will be shown . In the block of GSTR 4A, click on the “VIEW” option as displayed below, but, if the number of invoices are more than 500, then you have to click on “DOWNLOAD” in place of view from the GST portal and click on “GENERATE FILE” option ( just like it is shown below) GSTR-4A
  • The auto generated data for registered person who has opted for composition scheme will be displayed.
  • In this page, the following options are available :
    i. 3A,3B – B2B Invoices
    1. This head gives details of all the inward supplies received from registered suppliers.
    2. Under Part A of GSTR 4A, the B2B section is auto-populated after the uploading or saving of invoices by the suppliers in their respective returns of GSTR-1 and GSTR-5.
    3. In the 3A, 3B – B2B Invoices option, the B2B Invoices that are details of suppliers will be generated. GSTR-4A
    4. To view the invoices uploaded by the supplier, click on their respective GSTIN just like shown below. GSTR-4A
    5. To view the invoice details, click on the Invoice number just like shown below. GSTR-4A
    6. The details will be generated. GSTR-4A
    ii. 4 – Credit/Debit Notes
    1. This option covers all the Credit or Debit notes added by the suppliers in their respective GSTR-1/GSTR 5 returns.
    2. To view the Credit or Debit Notes details of the supplier, click on the “4 – Credit/Debit Notes” options just like shown below. GSTR-4A
    3. To view the credit or debit notes uploaded by the supplier, click on the respective GSTIN. GSTR-4A
    4. To view the credit or debit note details, click on the “Credit Note/Debit Note No”. GSTR-4A
    5. The details will be shown. GSTR-4A
    iii. 4 – Amendments to B2B Invoices :
    1. This option covers the amended invoices by the supplier in their GSTR-1/GSTR 5 returns respectively.
    2. Select “4 – Amendments to B2B Invoices” to view the amended B2B Invoices uploaded by the supplier. GSTR-4A
    3. To view the amended invoices uploaded by the supplier select their respective GSTIN. GSTR-4A
    4. To view the invoice details, click on the respective invoices. GSTR-4A
    5. The details will be displayed. GSTR-4A
    iv. 4 – Amendments to Credit/Debit Notes
    1. This option covers the amendments of Debit or credit notes done by the supplier in their GSTR-1/GSTR 5 returns respectively.
    2. Select “4 – Amendments to Credit/Debit Notes tile” to view the amended Credit/Debit Notes details of the supplier. GSTR-4A
    3. To view the amended credit/debit notes uploaded by the supplier, click on the respective GSTIN. GSTR-4A
    4. To view the invoice details, click on the respective invoice.
    5. The details will be displayed. GSTR-4A

I have filed GSTR-4 but the supplier has filed his GSTR 1/5 after the corresponding tax period?

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.


Conclusion

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.

Frequently Asked Questions (FAQs)

Q- Can GSTR 4A be filed ?

No, GSTR 4A cannot be filed by the taxpayer. It is autogenerated.


Q- Can GSTR 4A be amended by the individual?

No, the GSTR 4A is a read only document that cannot be changed or amended.


Q- From where the information in GSTR 4A is generated?

The information in GSTR 4A is uploaded from the data that is specified by the supplier in his or her GSTR 1/ GSTR 5.


Q- 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 invoices received from various suppliers in a given tax period.


Q- Can I make changes to or add an invoice in my Form GSTR-4A in case there are any errors or omissions 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.


Q- 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.


CA Abhishek Soni

Abhishek Soni is a Chartered Accountant by profession & entrepreneur by passion. He is the co-founder & CEO of Tax2Win.in. Tax2win is amongst the top 25 emerging startups of Asia and authorized ERI by the Income Tax Department. In the past, he worked in EY and comes with wide industry experience from telecom, retail to manufacturing to entertainment where he has handled various national and international assignments.