Everything you need to know about GSTR 4A


GSTR-4A is a form under the GST system in India, specifically designed for taxpayers registered under the Composition Scheme.

Composition Scheme:

Taxpayers with a turnover up to a certain limit can opt for the Composition Scheme, where they pay tax at a fixed rate on their turnover, and they are relieved from the tedious GST compliance process.


Automatic Generation:

GSTR-4A is an auto-drafted form generated by the GSTN (Goods and Services Tax Network) system for taxpayers under the Composition Scheme. It is auto-populated with the details from the supplier’s GSTR-1.

Details Included:

GSTR-4A provides a summary of all the inward supplies (purchases) made by a taxpayer from various suppliers who have filed their GSTR-1.


Taxpayers need to verify the details in GSTR-4A and make corrections, if required, before filing their own return, i.e., GSTR-4.

No Editing in GSTR-4A

It’s important to note that taxpayers can’t directly edit the details in GSTR-4A. Any corrections or modifications need to be done in the GSTR-4 form.


Automatic Data Retrieval:

GSTR-4A simplifies the compliance process by automatically fetching data from suppliers’ GSTR-1, reducing manual data entry.


Pre-filing Verification:

Taxpayers can review and verify the details of their purchases before filing their own returns, ensuring accuracy.


Limited Editing:

Since GSTR-4A is auto-populated, any discrepancies or errors in the data need to be corrected in the GSTR-4 form, and there’s no direct editing option in GSTR-4A.

Dependence on Suppliers:

The accuracy of GSTR-4A depends on the timely and accurate filing of GSTR-1 by suppliers. Delays or errors in supplier filings can affect the recipient’s GSTR-4A.

Please check the latest guidelines and updates from official GST portals or consult with a tax professional like Legato Business Solution LLP for the most recent and accurate information.

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