Understanding GSTR-4A: Download, Format and Due Date

Published on: Sat Dec 30 2023

Kapil Sharma

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Kapil Sharma, a second-year Bachelor of Commerce (Honours) student at Shaheed Bhagat Singh College, University of Delhi. Beyond academics, I'm a freelance writer with publications in Asiana Times. My journey blends commerce and creativity as I navigate both the academic and freelance worlds, contributing my unique perspective to each endeavor.

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: 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:

Access the GST portal with your login credentials.
Go to the "Returns" section and select "Return Dashboard."
Click on the "GSTR-4A" tile.
Choose the "DOWNLOAD GSTR-4A" option.
Select the desired financial year and quarter using the drop-down menus.
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 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.

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