GSTR 4A - Automated GST return for composition dealers

GSTR 4A is a return generated automatically for recipients who are composition dealers. In this guide, you will find the following information:

• What is GSTR 4A?
• How to file GSTR 4A?

What is GSTR 4A?

The GSTR-4A is a purchase-related tax return for composition dealers. It’s automatically generated by the GSTN portal based on the information contained in the GSTR-1, GSTR-5, and GSTR-7 returns of your suppliers. You can verify and amend this return before you file it in the GSTN portal as your GSTR-4.

How to file GSTR 4A?

Apart from capturing the year and month, the GSTR-4A captures the following details:

• 1. GSTIN: Your unique PAN-based 15-digit Goods and Services Taxpayer Identification Number.
• 2. Name of the taxpayer:
  • a. Legal name of the registered person
  • b. Trade name, if any

• 3. Inward supplies received from registered person, including supplies attracting reverse charge: Invoice-wise details of all purchases made and supplies received by the composition dealer, separated into normal purchases and those that attract reverse charge.
  • a. Inward supplies received from a registered supplier (other than supplies attracting reverse charge): Purchase invoice details including the GSTIN of the supplier, taxable value, GST rates involved, amount of tax under different tax heads (CGST, SGST,IGST, cess), and the place of supply.
  • b. Inward supplies received from a registered supplier (attracting reverse charge): This section contains details similar to  section 3A, though the tax liability is different (instead of paying the tax to the supplier, you hold it and pay it directly to the government). For example, invoices issued to you by a goods transport agency.

• 4. Debit notes/credit notes (including amendments thereof) received during current period: Captures the details of all debit notes and credit notes issued by your suppliers during the tax period, along with any changes or modifications made to them. This table automatically captures the details of the original document as well as the altered copy. This makes it easy to derive the change in tax payable, once the amendment is complete. After this is done, you can either pay the balance or get a refund if excess amount was paid.

• 5. TDS Credit received: Details of transactions where a customer deducted tax at the source for your services, if the customer was also a registered tax payer. Include the tax credit you received as the dealer.