1. What is GSTR 4A?
The GSTR-4A Form is an automatically drafted document that is generated based on the data presented in the GSTR-1/5 Form and the Taxpayer GSTR-7 Form, where the distributor of the composition is the recipient. The GSTR-4A Form is a read-only document and the Composition Distributor can not take any action on the GSTR-4A Form. It is a single view record of all invoices received from different suppliers in a particular tax period.
2. What are the contents of GSTR-4A?
- 3A, 3B(B2B Invoices): This section shows all the inward supplies received from a registered supplier.
- 4(Credit/Debit Notes): This section displays the Credit/Debit notes added by the supplier in their respective returns.
- 4 (Amendments to B2B Invoices): This section displays the invoices which the suppliers have amended in their returns.
- 4 (Amendments to Credit/Debit Notes): This section displays the amendments to Credit/Debit notes done by the supplier in their respective returns.
3. How to view GSTR-4A?
GSTR 4A can be viewed online in the GST portal only if the number of invoices is less than 500 in a particular tax period. Otherwise, invoices must be downloaded and viewed.
5. How to view GSTR-4A from the GST portal?
a. Login to GST portal.
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