GSTR 4A: Meaning and How to File It?

If one is a composition taxpayer in any given financial year, one has to file a GSTR-4 return. To verify and amend the details of one’s returns before filing GSTR-4 in the GSTN portal, one can view the total record of GSTR-1, 5, and 7 through GSTR 4A.

Let’s know more about “what is GSTR 4A” from the following sections.

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Form GSTR 4A refers to a record for composition dealers where they can find all the invoices that he or she has received in a specific tax period from various suppliers.

A composition dealer cannot take any action in this form, it is view-only or an auto-drafted document. The generation of this document is on the basis of data that taxpayers have submitted in forms GSTR-1, GSTR-5 and GSTR-7. 

Its primary purpose is to assist in the reconciliation of inward supplies before filing the annual GSTR-4 return.

If one is eligible to file GSTR-1, 5, and 7, one is eligible to view GSTR 4A. So, let's look at the eligibility criteria for each form separately.

For composition taxpayers, GSTR 4A is a view-only form. This is an auto-drafted file that is made from the data that GSTR-1 and 5 provided. Let's take a look at how to view the details in this form:

Step 1: Visit the GST portal and log in with the correct credentials. 

Step 2: Find the "Services" section and click "Return" to get back to "Dashboard". 

Step 3: In the “File Returns” page, one has to select the “Return Filing Period” and “Financial Year”. 

Step 4: After providing the year one wants to view the details for, click on “Search”. 

Step 5: There will be a GSTR 4A tile on screen. Select “View”.   

Step 6: If the number of invoices is more than 500, then you have to download it. 

Step 7: To download it, click on the “Generate File” option. 

Step 8: One can see the details on screen (Sections: 3A, 3B -B2B Invoices, 4 - Credit/Debit Notes, 4 - Amendments to B2B Invoices, 4 - Amendments to Debit Notes/Credit Notes). 

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GSTR 4A has various sections where it stores details. Let's look at them one by one:

• 3A, 3B (B2B Invoices): This section furnishes all the inward supplies that a registered supplier has provided.
• 4 (Credit/Debit Notes): This section exhibits all the credit notes/debit notes that the supplier has added to their respective returns.
• 4 (Amendments to B2B Invoices): This section shows all the invoices amended by the suppliers in their returns.
• 4 (Amendments to Credit/Debit Notes): Suppliers amend their credit notes/debit notes in respective returns. This section displays that. 

As GSTR 4A is a view-only form, it is not for filing and doesn't require any document apart from the information needed for logging into the GST portal. However, as generation of GSTR 4A is dependent on information on GSTR-1, 5, and 7, one must have the required details for each of those forms to view GSTR 4A.

Let’s look at the document mandatory for each form.

Document Mandatory for GSTR 1:

• To registered persons - invoice level information of supplies
• To unregistered persons or consumers – invoice level information of Inter-State supplies with a value larger than ₹ 2,50,000
• Information on export of services and goods
• Information of Credit/Debit Notes that the supplier has issued against invoices
• Summary Details of advances that the supplier has received for future supply
• To unregistered persons or consumers – a summary of state-level information on supplies
• Any amendments to the information on part of the supplier and consumer
• Summary of outward supplies according to HSN/SAC
• Exempted, non-GST, and nil-rated supplies

Document One Requires for GSTR 5:

• Information on all goods that one has imported in India along with their HSN code
• Information of original bill of entry
• Details of all services that one has imported
• Details of all outward supplies and sales that one has made in India
• Information on all the buyers who have registration and their GSTINs
• All debit notes and credit notes that one has generated in the business transactions
• Details of tax that one has paid in this tax period.
• Information of one’s closing stock.
• Details of refunds that one has accepted through the electronic cash ledger

Details or Documents Mandatory for GSTR 7

• Taxpayer’s GSTIN
• TDS details including the total amount and the amount one paid to the government
• Corrections (if applicable) of the TDS details for earlier tax period/s
• Late fees or interest applicable on TDS amount, and the amount paid to date
• Details of refund that one can claim from electronic cash ledger

GSTR 4A is a view-only form that displays all details that all the above-mentioned forms provide. To understand the benefits or functions of GSTR 4A one should take a look at the various functions of GSTR-1, 5, and 7 forms.

Let’s look at functions of these forms:

Functions of GSTR 1

• This report helps taxpayers by giving them easily available data on the level of invoices and summary data.
• One can transform this report into excel from making it easy to share within an organisation for its betterment purposes.
• A user who deals with several clients or multiple branches and handles that many GSTINs, he or she can get real-time status of all B2B details in one place.

Functions of GSTR 5

• The statement contains useful information concerning outward and inward supplies that the non-resident taxpayer has made and received during business transactions of a specific period.

Functions of GSTR 7

• This form helps a taxpayer by providing details of the amount of TDS that he or she has paid and the amount that is due.
• GSTR 7 shows information on the taxpayer's refund on TDS that he or she has claimed.

Let us look further into the repercussions faced for not filing GSTR-1, 5 and 7:

• Consequences of Not Filing GSTR 1: According to GST law, if one does not file GSTR-1, a late fee of ₹ 200 per day (as per the latest updates, the late fee is ₹ 50 per day (₹25 CGST + ₹25 SGST), with a maximum of ₹ 5,000 for larger taxpayers) will start to pile up for each day of delay.
• Consequences of Not Filing GSTR 5: If one does not file GSTR 5 in time, one has to pay late fees and interest (18% per annum) on the delay. A taxpayer has to calculate this on the basis of his or her individual due outstanding tax. A late fee is ₹ 50 and ₹ 20 per day and ₹ 5000 is the limit to which it can climb up at the most. The interest will start to build up according to GST law as this article mentioned earlier.
• Consequences of Not Filing GSTR 7: There is a late fee of ₹ 200 (₹ 100 under CGST, and ₹ 100 under SGST) or ₹ 50 per day (₹25 CGST + ₹25 SGST) as per updated late fee structures for delay in filing GSTR 7. One has to pay interest with an 18% per annum rate on the outstanding tax.

This article discusses “what is GSTR 4A” and how to view its details. It also discusses the requirements of detail a taxpayer or deductor will need to file these forms. With this information, one will get a detailed idea about the relation between GSTR-1, 5, and 7 and GSTR 4A.