Viewing the draft of all the Inward Supplies - GSTR-4A

1. What is Form GSTR-4A?

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. The Composition dealer cannot take any action in Form GSTR-4A. This form is only for 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 composition dealer.

Please note:

As no auto-population of data from Form GSTR-1/5 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.

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.