4A, 4B, 4C, 6B and 6C – B2B Invoices. Details relating to B2B transactions i.e., goods/ services/ both supplied to a registered taxable person. 9B – Credit Notes/
Here's what each table in GSTR-1 signifies: Table 4A, 4B, 6B, 6C – B2B, SEZ, and Deemed Export Invoices: These sections capture invoices issued to registered persons (B2B), supplies made to Special Economic Zones (SEZs), and deemed exports (like supplies to Export Oriented Units).
Table 4A, 4B, 4C, 6B, 6C - B2B Invoices: To add an invoice for taxable outwards supplies to a registered person.
Table 6B: To enter details of debit or credit notes received. 3. Table 6A: To make amendments to information furnished in earlier returns in Table 3. 4. Table 6C: To make amendments to debit or credit notes received.
4A, 4B. Inward Supplies (Registered): To add details of inward supplies received from a registered supplier (with or without reverse charge) 4C. Inward supplies (Unregistered): To add details of inward supplies received from an unregistered supplier.
Table 6C: Inward supplies received from unregistered persons liable to reverse charge (other than table 6B above) on which tax is paid & ITC availed. Table 6D: Inward supplies received from registered persons liable to reverse charge (other than table 6 B above) on which tax is paid and ITC availed.
Inward supplies received from unregistered supplier[Taxpayer to report] To enter/ edit/view details of Inward supplies received from an unregistered supplier. Enter PAN details and select the supply type from the dropdown. Select the checkbox 'Reverse Charge' if the supplies are attracting reverse charge.
1. B2B Invoices. B2B means business to business transaction. In B2B transaction, the customer is also a registered person and is eligible to take ITC. For B2B supplies, invoice wise details of both intra-state and inter-state supplies should be uploaded in GSTR-1 Return.
Sub Table 4C is meant for invoice details of supplies (operator wise and rate-wise) effected through e-commerce operator attracting collection of tax at source under section 52 of the CGST Act, 2017.
A new “Electronic Credit and Re-claimed Statement” is introduced on the GST portal to help taxpayers in tracking their ITC that has been reversed in table 4B(2) (temporary reversals, for e.g., reversal on account of non-payment to suppliers within 180 days) and thereafter re-claimed in table 4D(1) and 4A(5).
Form GSTR-4A is an auto-drafted and view only form for composition taxpayer, created on basis of data from the saved/submitted/filed Form GSTR-1/A & 5 of their suppliers, where composition taxpayer is the recipient. The composition taxpayer cannot take any action in Form GSTR-4A and this form is only for view.
A B2B invoice is issued for transactions between businesses, containing details like the supplier's and recipient's GSTINs, while a B2C invoice is issued for transactions between a business and a consumer and is simpler, with ITC claimable only on B2B purchases.
Types of GST in India
CGST (Central Goods and Services Tax) SGST (State Goods and Services. IGST (Integrated Goods and Services Tax) UTGST (Union Territory Goods and Services Tax)
Types of invoice include commercial invoice, consular invoice, customs invoice, and proforma invoice. It is also called a bill of sale or contract of sale. Bill of Sale or Contract of Sale. Under the GST regime, an “invoice” or “tax invoice” means the tax invoice referred to in section 31 of the CGST Act, 2017.
A B2BA invoice, or Business-to-Business Amended invoice, is used in GST to amend the details of an original invoice once it has already been filed in the GST returns. It's necessary when errors are discovered or when there are changes in tax rates or transaction details after the initial invoice has been issued.
B2B invoices are billing documents exchanged between two businesses for goods or services rendered. They include essential details such as invoice number, payment terms, due date, and a breakdown of charges, forming the basis for accounts payable and receivable processes in business transactions.
B2B invoices are auto-populated in the 4A, 4B, 4C, 6B, 6C table through the GST portal using e-invoicing. Uploading invoices involves accessing the Returns Dashboard and choosing to prepare GSTR-1 online. Editing B2B invoice data requires downloading details from e-invoice history and making changes via Excel.
Form GSTR-4 is filed annually by taxpayers under the composition scheme, providing a summary of their transactions. In contrast, Form GSTR-4A is auto-drafted, compiling details of inward supplies from suppliers, with no requirement for filing.
The Rule 89(4A) & 89(4B) of the CGST Rules, prescribed the manner of computing the eligible refund of unutilised ITC accumulated on account of export of goods under LUT, for cases where the inputs were procured availing the benefit of certain specified notifications under GST.
But in B2B, wholesale purchases are extremely common. For example, a clothing manufacturer might buy bulk fabric from a supplier in order to create T-shirts en masse. Doing so typically results in unique purchase arrangements like minimum orders and high-volume discounts.
As of August 1, 2023, the B2B e-invoicing limit is set at ₹5 crore, requiring businesses with turnovers above this to use e-invoicing.
4B- Inward supplies received from a registered supplier (attracting reverse charge)
Table. Details. 4A: Supplies from a registered supplier (other than reverse charge) A taxpayer is required to provide details of all supplies received from a registered supplier (includes both interstate and intrastate supplies) on which reverse charge mechanism is not applicable.
Note: The data gets auto-populated from E-invoice in the following tables: 4A, 4B, 4C, 6B, 6C – B2B Invoices, 6A – Export Invoices, and. 9B – Credit/Debit notes (Registered) - CDNR. 9B – Credit/Debit notes (Unregistered) – CDNUR.