What is GSTR 4A & How to view GSTR-4A return?

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GSTR-4A is an auto-generated read-only summary for a composition taxpayer to view all inward supplies details from the supplier. The Composition dealer cannot take any action in Form GSTR-4A. This form GSTR-4A is only for the view. Action can be taken only in Form GSTR-4. All details available in Form GSTR-4A will be available in Form GSTR-4 as well, to the composition dealer.

As no auto-population of data from Form GSTR-1/5 is happening in Form GSTR-4 at present; the taxpayer is not required to take any action in Form GSTR-4 for such details. Form GSTR 4A may be used as a reference to enter invoices in Table 4A, 4B, 5A (Amendments), 5B (Credit/Debit notes) and 5C (Credit/Debit notes amendments) of Form GSTR-4.

Because the Form GSTR-4A is an auto-drafted and read-only form and is auto-created on basis of data from the saved/submitted/filed Form GSTR-1/5 and filed Form GSTR-7 of the taxpayers, where composition dealer is the recipient.

How can I view GSTR-4A?

As a composition taxpayer, you will have to use these following steps to view GSTR4A:

  • First of all, Access the GST Portal or www.gst.gov.in URL.
  • The GST Home page will display.
  • Login to the GST Portal with valid credentials.
  • Then click the Services > Returns > Returns Dashboard command.  
  • After that, the File Returns page will display.
  • Now select the Financial Year & Return Filing Period for which you want to view the return from the drop-down list.
  • Then click the SEARCH tile.
  • The File Returns page will display. In the GSTR4A tile, then click the VIEW tile.
  • If the number of invoices is more than 500, then you need to download the invoices to view them in your Form GSTR4A.
  • If you want to download then click the DOWNLOAD button and GENERATE FILE button in the GSTR4A tile to generate the file.
  • The GSTR4A – Auto drafted details for registered persons opting composition levy page will display.

Click the inside options (names) to know more details:

  1. 3A,3B – B2B Invoices-This section displays all the inward supplies received from a registered supplier.
  2. Credit/Debit Notes-This section displays the Credit/Debit notes added by the supplier in their respective returns
  3. Amendments to the B2B Invoices-This section displays the invoices which are amended by the supplier in their returns.
  4. Amendments to Credit/Debit Notes-This displays the amendments of Credit/Debit notes done by the supplier in their respective returns.

And you can ensure your all inward details are showing correct or not with your inward documents. If there is any mismatch then you can ask the supplier to solve the issue.

Does the Taxpayer have to file GSTR4A?

No, The taxpayer does not have to file Form GSTR4A. 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.

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