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Sreeram Viswanath

Expert

Published on: Jun 24, 2026

Viewing Gstr 4a Return

GSTR-4A is a system-generated form which contains information filed in other

GST forms, namely Form GSTR-1 GSTR-5 and Form GSTR-7, where the composition dealer is the recipient. In this article, we look at the procedure for viewing form GSTR-4A in detail. Know more about GSTR-4 form.

Contents of the Form

GSTR-4A comprises of the following sections:

  • 3A, 3B -B2B Invoices: This section depicts the particulars of inward supplies received from a registered suppliers.
  • 4 - Credit/Debit notes: This section consists of particulars of the Debit/Credit notes added by the suppliers in their respective returns.
  • 4 - Amendments to B2B Invoices: This section consists of particulars of invoices which the suppliers have amended in their returns.
  • 4 (Amendments to Credit/Debit Notes) – this section provides a glimpse of the amendments to Credit/Debit notes performed by the suppliers in their respective returns.

Conditions Apply

GSTR 4A can be viewed by taxpayers if the total number of invoices are less than 500 for a particular tax period. In other cases, the invoices cannot be viewed but can be downloaded.

Viewing Procedure

GSTR-4A can be viewed by the taxpayers courtesy of the following steps:

Step 1- Official portal Taxpayers may initiate the proceedings by visiting the official GST portal. Step 2- Login Following the entry into the portal, the taxpayers are required to log in to the portal by specifying their user credentials. Step 3: Returns Dashboard From the services drop-down menu, the user needs to click on ‘Returns,’ and then opt for the ‘Returns dashboard’ command. Returns Dashboard Returns Dashboard Step 4: In the File Returns Page The taxpayer may now select the respective ‘Financial Year and Return Filing Period’ from the drop-down list available on the 'File Returns' page. File Returns File Returns Step 5: Search Click on the ‘Search’ tile. Step 6: View Select the ‘View’ option from the ‘File Returns’ page. On the other hand, if the quantum of invoices number above 500, the files cannot be viewed but can be instead downloaded by clicking on the “Download” button and the ‘Generate File’ from the GSTR-4A tile. The GSTR-4A page is generated and displayed, depicting the auto-populated details of the registered person who have opted for the composition scheme. The View Option The View Option The rest of the article discusses the options which are displayed in the form and the procedures associated with its viewing.

3A,3B – B2B Invoices

This section consists of details connected with the particulars of inward supplies received from registered suppliers. Part A of the B2B section of this form is auto-populated when the supplier uploads or saves their invoices in their respective returns of GSTR-1 and GSTR-5.

  • The suppliers may view their details by clicking on the ‘B2B Invoices’ tile.
B2B Invoices Tile B2B Invoices Tile
  • Invoices uploaded by the suppliers can be viewed by clicking on the ‘GSTIN’ hyperlink.
GSTIN Hyperlink GSTIN Hyperlink
  • The details of invoices can be viewed by clicking on the ‘Invoice No’ hyperlink.
Invoice Number Invoice Number Invoice Summary Invoice Summary

Credit/Debit Notes

This section depicts the Credit/Debit notes added by the suppliers in their respective GSTR-1/5 returns.

  • The Credit/Debit particulars of the suppliers can be viewed by clicking on the “4 – Credit/Debit Notes” tile.
Credit or Debit Notes Tile Credit or Debit Notes Tile
  • The GSTIN hyperlink can be utilized to view the credit/debit notes added by the supplier.
Credit or Debit Notes Added by the Supplier Credit or Debit Notes Added by the Supplier
  • The “Credit/Debit Note No.” hyperlink will depict the credit/debit note details.
Credit or Debit Notes Number Credit or Debit Notes Number Credit or Debit Notes Summary Credit or Debit Notes Summary

Amendments to B2B Invoices

This particular section covers the invoices amended by the suppliers in their GSTR-1/5 returns respectively.

  • The amended B2B invoices can be viewed through the option of the “4-Amendments to B2B Invoices” tile, upon which the “Amend B2B Invoices - Supplier Details” page is displayed.
Amendmends to B2B Invoices Amendments to B2B Invoices
  • The amended invoices can be viewed by clicking on the “GSTIN” hyperlink.
The GSTIN Hyperlink The GSTIN Hyperlink
  • The details of invoices can be viewed by clicking on the “Invoice No” hyperlink.
Invoice Number Invoice Number Amended B2B Invoices Summary Amended B2B Invoices Summary

Amendments to Credit/Debit Notes

This section covers details pertaining to the amendments of debit/credit notes done by the supplier in GSTR-1/5 returns respectively.

  • The option “4-amendments to credit/debit notes tile” helps the suppliers in viewing their amended credit/debit note details.
4- Amendments to Credit or Debit Notes Tile 4- Amendments to Credit or Debit Notes Tile
  • The amended credit/debit notes can be uploaded by the supplier by clicking on their respective GSTIN.
GSTIN Hyperlink GSTIN Hyperlink
  • The invoice details can be viewed by clicking on the “Credit/Debit Note No.”
Credit or Debit Note Number Credit or Debit Note Number Amended Credit or Debit Notes Summary Amended Credit or Debit Notes Summary
Back to Learn

Frequently Asked Questions

Common questions about GSTR.

If the total number of invoices exceeds 500 for a particular tax period, you cannot view them directly on the portal. Instead, you need to download the GSTR-4A file by clicking on the "Download" button and selecting the "Generate File" option from the GSTR-4A tile.
Yes, you can view the details of individual invoices in GSTR-4A. In the "B2B Invoices" section, click on the "Invoice No" hyperlink to view the summary of a specific invoice. Similarly, you can click on the "Credit/Debit Note No." hyperlink in the respective section to view the details of a particular credit or debit note.
In the "4-Amendments to B2B Invoices" and "4-Amendments to Credit/Debit Notes" sections, you can click on the "GSTIN" hyperlink to view the details of suppliers who have made amendments to their invoices or credit/debit notes, respectively.
The GSTR-4A form is a system-generated form that contains information filed in other GST forms, such as GSTR-1, GSTR-5, and GSTR-7, where the composition dealer is the recipient. It provides a consolidated view of the inward supplies received by the composition taxpayer.
No, you cannot make changes to the information displayed in GSTR-4A. This form is auto-populated based on the details filed by the suppliers in their respective GST returns. If there are any discrepancies, you need to communicate with the respective supplier to rectify the information on their end.
The article does not mention any specific time limit for viewing GSTR-4A. However, it is advisable to view or download the form within a reasonable time after the filing period to ensure timely reconciliation and address any discrepancies.
If you notice any errors or discrepancies in GSTR-4A, you should communicate with the respective supplier(s) and request them to rectify the information in their GST returns. Once the supplier makes the necessary amendments, the updated information will reflect in your GSTR-4A.
The article does not provide information about the available download formats for GSTR-4A. However, most GST-related forms are typically available for download in common file formats like CSV, Excel, or PDF.
The article does not explicitly mention the frequency of updates for GSTR-4A. However, it is reasonable to assume that the form is updated periodically, likely after the filing of relevant GST returns by the suppliers, to reflect the latest information.
While the article does not explicitly state the necessity of viewing GSTR-4A, it is generally recommended for composition taxpayers to review this form. GSTR-4A provides a consolidated view of the inward supplies received, which can be useful for reconciliation purposes, tracking credits and debits, and identifying any discrepancies in the reported information.