Form GSTR-4A: A Comprehensive Guide for Small Taxpayers

Discover the importance of Form GSTR-4A for small taxpayers opting for the Composition Scheme. Learn how to review, reconcile, and utilize this form effectively for hassle-free GST filing.

Form GSTR-4A is an auto-drafted and view-only form for composition taxpayers, created on the basis of data from the saved/submitted/filed Form GSTR-1 & 5 of their suppliers, where the composition taxpayer is the recipient. The B2B section of PART A of GSTR-4A is auto-populated on uploading or saving of invoices by the suppliers in their respective returns of GSTR-1 and GSTR-5.

As a small taxpayer, understanding and managing your taxes can be a complex and time-consuming task. One important aspect of tax compliance is filing the GST returns. In this article, we will delve into Form GSTR-4A, its purpose, and how it helps small taxpayers in fulfilling their tax obligations. So, let’s begin!

What is Form GSTR-4A?

Form GSTR-4A is a statement generated automatically for small taxpayers who have opted for the Composition Scheme under the Goods and Services Tax (GST) regime in India. This form contains information regarding the inward supplies received by the taxpayer during a given period.

The Composition Scheme

The Composition Scheme is a beneficial scheme introduced by the Government of India for small taxpayers with an annual turnover of up to Rs. 1.5 crore. Under this scheme, eligible taxpayers can pay a fixed percentage of their turnover as tax and enjoy simplified compliance requirements.

Role of Form GSTR-4A

Form GSTR-4A serves as a ready reckoner for small taxpayers who have opted for the Composition Scheme. It helps them reconcile and verify the details of inward supplies received from their registered suppliers.

Understanding the Layout of Form GSTR-4A

Form GSTR-4A is divided into different sections, each capturing specific details related to the inward supplies. Let’s take a closer look at these sections:

Part A: Taxpayer’s Details

This section includes the details of the taxpayer, such as the legal name, trade name (if any), and GSTIN (Goods and Services Tax Identification Number).

Part B: Inward Supplies

This section provides a summary of the inward supplies received during the tax period. It includes details such as the GSTIN of the supplier, invoice number, invoice date, and the taxable value of supplies.

Part C: HSN Summary

Here, taxpayers can find a summary of the inward supplies based on the Harmonized System of Nomenclature (HSN) codes. It helps in understanding the composition of goods or services received from different suppliers.

Part D: Amendments to Inward Supplies

Any changes made to the details of inward supplies furnished in earlier returns can be found in this section. It includes details such as the original invoice number, the amended invoice number, and the corresponding amendments made.

How to Use Form GSTR-4A

As a small taxpayer, it is essential to regularly monitor and reconcile the details in Form GSTR-4A. Here are a few steps to help you effectively utilize this form:

  1. Review the Details: Carefully examine the details mentioned in Form GSTR-4A and ensure they match with your records. Identify any discrepancies and take appropriate action.
  2. Verify Inward Supplies: Cross-verify the information in Form GSTR-4A with the invoices received from your suppliers. This will help you identify any missing or wrongly entered data.
  3. Rectify Errors: In case of any errors or omissions in the Form GSTR-4A, make necessary corrections in the subsequent filing period by filing a valid amendment return.
  4. Maintain Documentation: Always maintain a proper record of the invoices and other supporting documents for the inward supplies to facilitate future audits or inquiries, if any.

By following these steps, you can streamline your tax compliance process and ensure accurate reporting of your inward supplies.

Purpose of Form GSTR-4A

The purpose of Form GSTR-4A is to provide composition taxpayers with a summary of their purchases from registered taxpayers during a tax period. This information can be used to file their annual return, Form GSTR-4.

Who is required to file Form GSTR-4A?

Form GSTR-4A is required to be filed by all composition taxpayers who have made purchases from registered taxpayers during a tax period.

When is Form GSTR-4A due?

Form GSTR-4A is due on the 18th of the month following the end of the quarter. For example, the GSTR-4A for the quarter ending September 30, 2023, is due on October 18, 2023.

How to file Form GSTR-4A

Form GSTR-4A can be viewed online on the GST portal. To view Form GSTR-4A, follow these steps:

  1. Go to the GST portal and log in.
  2. Click on the “Returns” tab.
  3. Select “Composition” from the dropdown menu.
  4. Click on “GSTR-4A.”

If the number of invoices is less than 500 in a particular tax period, the GSTR-4A will be auto-populated with data from the suppliers’ GSTR-1 and GSTR-5 returns. If the number of invoices is more than 500, the taxpayer will have to manually enter the data from the invoices.

What is the penalty for not filing Form GSTR-4A?

The penalty for not filing Form GSTR-4A is Rs.50 per day, up to a maximum of Rs.10,000.


Form GSTR-4A plays a crucial role in the tax compliance journey of small taxpayers opting for the Composition Scheme. It helps them keep track of their inward supplies and reconcile them with their supplier’s information. By understanding and utilizing this form effectively, small taxpayers can ensure smooth and hassle-free GST filing. So, stay diligent, review your Form GSTR-4A regularly, and be a responsible taxpayer!

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