What is GSTR-4A?

Goods and Services Tax Return-4A, abbreviated as GSTR-4A, is a document that businesses registered under the Composition Scheme of the Goods and Services Tax (GST) in India need to file. The Composition Scheme is designed for small businesses with a turnover up to a specified limit, providing them with a simplified compliance framework.

GSTR-4A is a monthly statement summarizing the details of all purchase invoices received by a composition dealer. It captures information like supplier GSTIN, invoice date, value of goods, tax rate, and total liability, providing a comprehensive picture of the dealer's input tax credits. Filing GSTR-4A on time is mandatory for composition dealers who have opted for the quarterly payment scheme.

GSTR-4A Format

The GSTR-4A form is available in an excel format on the GST portal. It comprises various columns with specific details to be filled:

• Serial Number: Sequential numbering for each invoice entry.
• Supplier GSTIN: GST Identification Number of the supplier who issued the invoice.
• Invoice Date: Date of the invoice issued by the supplier.
• Invoice Number: A unique number assigned to the invoice by the supplier.
• Value of Goods: Total value of the goods purchased without GST.
• Rate of Tax: GST rate applicable on the purchase.
• Taxable Value: Value of goods after including GST.
• Ineligible ITC: GST amount not claimable as input tax credit.
• Total Tax Liability: Total GST payable on the purchase.

GSTR-4A Due Date

The due date for filing GSTR-4A is the 20th of the month following the tax period. For instance, the GSTR-4A for November 2023 must be filed by December 20th, 2023. Late filing attracts a penalty of Rs. 50 per day, making timely submission crucial.

Also Read: GSTR-4: Return Filing, Format, Eligibility and Rules 

How to Download GSTR-4A

Downloading GSTR-4A is a straightforward process on the GST portal:

1. Access the GST portal with your login credentials.
2. Go to the "Returns" section and select "Return Dashboard."
3. Click on the "GSTR-4A" tile.
4. Choose the "DOWNLOAD GSTR-4A" option.
5. Select the desired financial year and quarter using the drop-down menus.
6. Click "GENERATE EXCEL FILE TO DOWNLOAD" to download the GSTR-4A details in Excel format.

Also Read: Navigating the GSTN Portal

Is GSTR-4A Annual Return Compulsory?

GSTR-4A is a monthly return form, not an annual return. Composition dealers are required to file GSTR-4A each month for the respective tax period. However, they must also file an annual return in the form of GSTR-9A by the 31st of December of the subsequent financial year.

FAQs

Do I need to file GSTR-4A if I am not a composition dealer?

 No, GSTR-4A is required only for composition dealers under the GST regime.

Can I revise my GSTR-4A after filing it? 

Yes, you can revise your GSTR-4A within 15 days of filing.

What happens if I don't file GSTR-4A on time?

Late filing of GSTR-4A attracts a penalty of Rs. 50 per day. Additionally, you may face difficulty claiming input tax credit.

Also read : GSTR-8: Return Filing, Format, Eligibility and Rules