Goods and Service Tax

How to View GSTR-4A Return under the GST tax regime?

calendar05 Apr, 2023
timeReading Time: 2 Minutes
GSTR-4A

GSTR-4A is a return filed under the Goods and Services Tax (GST) regime in India. It is a form that contains details of all the purchases made by a taxpayer from the registered taxpayers during a specific period, as reported by the suppliers.In this article we shall discuss about the process of how to view GSTR-4A Return in the GST portal.

What is known by GSTR-4A in GST tax regime?

GSTR-4A is an auto-drafted statement that is generated for taxpayers registered under the GST Composition Scheme. It contains details of all the inward supplies made to a composition dealer by registered taxpayers and is generated on a monthly basis. This return is auto-populated from the GSTR-1 filed by the suppliers of the taxpayer. The taxpayer can use this return to verify and reconcile their purchases with the data reported by their suppliers.

However, its return is not required to be filed by taxpayers as it is only an auto-generated document based on the details furnished by suppliers in their GSTR-1 return. It is provided for the composition taxpayers to verify the details of their inward supplies before filing their returns.

What is the Due Date of filing of the GSTR-4A return?

The GSTR-4 return is a quarterly return that needs to be filed by taxpayers registered under the Composition Scheme. The due date for filing GSTR-4A return is on or before the 18th day of the month following the end of the relevant quarter. For example, for the January-March quarter, the due date for filing GSTR-4 return is 18th April.

Process to View the GST portal

You need to follow these steps:

  • Go to the official GST portal[1].
  • Log in using your credentials (i.e., your GSTIN, username, and password).
  • Click on the “Services” tab and select “Returns” from the dropdown menu.
  • Next, select the “Returns Dashboard” option.
  • Select the financial year and the return filing period for which you want to view GSTR-4A.
  • Under the “Action” column, click on “View” for GSTR-4A.
  • You will be able to view GSTR-4A in a PDF format.

Alternatively, you can also view GSTR-4A using the GST offline tool. To do so, you need to download and install the offline tool from the GST portal.

Persons who can file for the GSTR-4A Return

It is primarily filed by taxpayers who have opted for the composition scheme under GST. The composition scheme is a scheme that allows small taxpayers to pay a fixed rate of tax based on their turnover instead of the regular GST rates.

Conclusion

In summary, GSTR-4A is a return that helps small taxpayers under the composition scheme to reconcile their purchases with the data reported by their suppliers.

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