Скачать или смотреть 80. What is Form GSTR-4 A ?

FAQs GSTR-4A
1. What is Form GSTR-4A?
Form GSTR-4A is an auto-drafted and read only form for composition taxpayer, auto created on basis of data from the saved/submitted/filed Form GSTR-1 & 5 and filed FormGSTR-7 of the deductors, where composition taxpayer is the recipient. The Composition taxpayer cannot take any action in Form GSTR-4A. This form is only for view.
Please note:
Form GSTR-4A may be used as reference to enter details in Form GSTR-4.
2
. What are various sections in Form GSTR-4A and what do they show?
Form GSTR-4A shows following sections:
1.
3A,3B - B2B Invoices
: This section displays all the inward supplies received from a registered suppliers.
2.
4 - Credit/Debit Notes
: This section displays the Credit/Debit notes added by the supplier in their respective returns
3.
4 - Amendments to B2B Invoices
: This section displays the invoices which are amended by the supplier in their returns.
4.
4 - Amendments to Credit/Debit Notes
: This displays the amendments of Credit/Debit notes done by the supplier in their respective returns.
3. Do I have to file Form GSTR-4A?
No, you don’t have to file Form GSTR-4A. It is a read-only document provided to you so that you have a record of all the invoices received from various suppliers in a given taxperiod.
4. Can I make changes to or add an invoice in my Form GSTR-4A in case there are any errors or omission in the detailsuploaded by my supplier taxpayers?
No, you cannot make any changes to Form GSTR-4A, as it is a read-only document.
5. I have added new/ missing invoice in Form GSTR-4. Will I be able to see those invoices in Form GSTR-4A?
Any new/missing invoices added by composition taxpayer in Form GSTR-4 is not added to GSTR-4A of either current or subsequent tax period.