GSTR-1 Tables 4A 4B 4C: B2B Invoice Guide

What are GSTR-1 Tables 4A, 4B, and 4C? Tables 4A, 4B, and 4C of GSTR-1 are where every GST-registered supplier reports invoice-level details of taxable outward supplies made to other registered persons (B2B transactions). Table 4A covers regular supplies, Table 4B covers supplies attracting reverse charge under Section 9(3) of the CGST Act, and Table 4C covers supplies routed through e-commerce operators liable for TCS under Section 52. These tables are governed by Section 37 of the CGST Act and Rule 59 of the CGST Rules. (Verified against: tutorial.gst.gov.in GSTR-1 user guide and taxinformation.cbic.gov.in Section 37)

Tables 4A, 4B, and 4C are the foundation of GSTR-1 for any business that sells to other GST-registered entities. The data you enter here shows up in your buyer's GSTR-2B. If you put an invoice in the wrong table, enter the wrong GSTIN (Goods and Services Tax Identification Number), or pick the wrong place of supply, your buyer's ITC gets blocked or mismatched, and you both end up fielding notices.

This guide breaks down exactly what goes into each table, what fields are mandatory, how e-invoice auto-population works, and the mistakes that cause the most compliance headaches.

For a complete overview of GSTR-1 filing requirements, due dates, and late fees, see our GSTR-1 filing guide.

Table 4A: Regular B2B Supplies

Table 4A captures the bulk of B2B invoices for most businesses. It covers all taxable outward supplies made to registered persons that do not fall under reverse charge and are not routed through an e-commerce operator.

What goes here:

• Sale of goods to a registered buyer where you (the supplier) charge and collect GST under forward charge
• Sale of services to a registered buyer under forward charge
• Supplies to SEZ units or developers (also reported separately in Table 6B)

What does NOT go here:

• Supplies where the buyer pays GST under reverse charge (those go to Table 4B)
• Supplies routed through platforms like Amazon, Flipkart, or Swiggy (those go to Table 4C)
• Supplies to unregistered persons (those go to Table 5 or Table 7)

Mandatory Fields in Table 4A

Every invoice entry in Table 4A requires these fields:

Worked Example: Table 4A Entry

A Hyderabad-based IT services firm bills a Mumbai client Rs 2,00,000 for software development (SAC 998314, 18% GST).

• GSTIN of recipient: 27XXXXX1234X1Z5 (Maharashtra)
• Invoice number: INV-2026-0456
• Invoice date: 15-06-2026
• Invoice value: Rs 2,36,000
• Place of supply: Maharashtra (27)
• Supply type: Inter-state (supplier in Telangana, recipient in Maharashtra)
• Taxable value: Rs 2,00,000
• IGST: Rs 36,000
• CGST: Rs 0
• SGST: Rs 0

If the same firm billed a Hyderabad client instead, the supply type would be intra-state. IGST would be Rs 0, CGST would be Rs 18,000, and SGST would be Rs 18,000.

Table 4B: Supplies Under Reverse Charge

Table 4B is for outward supplies where the recipient (not the supplier) is liable to pay GST under the Reverse Charge Mechanism (RCM). The supplier still reports these invoices in GSTR-1, but the tax liability shifts to the buyer.

RCM applies under two provisions:

1. Section 9(3) of CGST Act (read with Notification 13/2017-Central Tax Rate, as amended): specific goods and services notified by the government where the registered recipient must pay GST regardless of the supplier's registration status
2. Section 9(4): specified categories of registered persons receiving supplies from unregistered suppliers

Common Supplies Reported in Table 4B

These are the most frequently encountered RCM supplies that registered suppliers report:

• Goods Transport Agency (GTA) services where the GTA has not opted to pay tax under forward charge
• Legal services from an advocate or firm of advocates
• Services by a director of a body corporate (sitting fees, commission)
• Security services (supply of manpower for security)
• Renting of motor vehicle where the supplier has not opted for forward charge
• Insurance agent services to an insurance company

The fields in Table 4B are identical to Table 4A. The only difference is how the portal classifies the invoice: as a supply attracting reverse charge. On the GST portal, when you add a B2B invoice, you select whether reverse charge is applicable. If you select "Yes", the invoice goes to Table 4B instead of 4A.

Important Note on Table 4B

Even though the buyer pays the tax, you (the supplier) must still issue a tax invoice showing the GST amount. You report the full invoice with tax amounts in Table 4B. On the buyer's side, this appears in their GSTR-2B under the reverse charge section, and they pay the tax through their GSTR-3B Table 3.1(d).

Table 4C: Supplies Through E-Commerce Operators

Table 4C captures B2B supplies made to registered persons through e-commerce operators (ECOs) where the ECO collects Tax Collected at Source (TCS) under Section 52 of the CGST Act.

If you sell goods through Amazon, Flipkart, Meesho, or any other marketplace platform, and your buyer is a registered person, those invoice details go in Table 4C. For TDS deducted by the platform on your payments, see our Section 194O e-commerce TDS guide.

Additional Field in Table 4C

Table 4C has one extra mandatory field compared to Tables 4A and 4B:

All other fields (recipient GSTIN, invoice number, date, value, place of supply, tax amounts) remain the same as Table 4A.

Relationship with Tables 14 and 15

From January 2024 onwards, GSTN introduced Tables 14 and 15 in GSTR-1 for reporting a summary of all supplies (both B2B and B2C) made through e-commerce operators. Table 14 captures supplies where the ECO collects TCS under Section 52 or is liable to pay tax under Section 9(5). Table 15 covers additional details for Section 9(5) supplies.

Table 4C and Table 14 are not the same thing. Table 4C is invoice-level B2B data that flows into the buyer's GSTR-2B. Table 14 is a summary-level declaration of your total supplies through that ECO. You need to fill both correctly.

How E-Invoice Auto-Population Works

If your aggregate annual turnover is Rs 5 crore or above, e-invoicing is mandatory for B2B supplies (CBIC Notification 10/2023, effective from 1 August 2023). When you generate an Invoice Reference Number (IRN) on the Invoice Registration Portal (IRP), the invoice data automatically populates in the relevant GSTR-1 table (4A, 4B, or 4C based on the supply type).

What Gets Auto-Populated

The system takes item-level details from your e-invoice and aggregates them at the rate level for GSTR-1. The auto-populated record includes the GSTIN, invoice number, date, value, place of supply, rate-wise taxable value, and tax amounts. A "Source" column shows "E-invoice", and the IRN and IRN date fields are filled automatically.

Key Rules for Auto-Population

1. The e-invoice populates the GSTR-1 period based on the invoice date, not the date you generated the IRN.
2. If you generate the IRN after filing GSTR-1 for that period, the e-invoice will not auto-populate in any GSTR-1. You must add it manually in the next period using Table 9A (amendment).
3. If you edit auto-populated data on the portal, the system treats it as a manually entered record and removes the e-invoice source tag, IRN, and IRN date. Edit only when the e-invoice data is genuinely wrong.
4. From April 2025, businesses with turnover of Rs 10 crore and above must report e-invoices within 30 days from the invoice date. Late reporting is rejected by the IRP.

Common Mistakes in Tables 4A, 4B, 4C (and How to Avoid Them)

1. Wrong Place of Supply

This is the single most damaging error. If you report an interstate supply as intrastate (or vice versa), the tax split goes wrong: you pay CGST+SGST instead of IGST. Your buyer's GSTR-2B will show the wrong tax head, and their ITC claim gets complicated. The fix requires filing an amendment in Table 9A in a subsequent period.

How to avoid: For goods, place of supply is usually the delivery address state (Section 10, IGST Act). For services, it is generally the location of the recipient (Section 12, IGST Act), with exceptions for immovable property, events, and transportation.

2. B2B Invoice Reported as B2C

If you accidentally file a registered buyer's invoice under B2C (Tables 5A or 5B), it will never appear in the buyer's GSTR-2B. They cannot claim ITC on that purchase. You will need to add the invoice in Table 4A in the same or next period and remove it from B2C via amendment.

How to avoid: Always capture the buyer's GSTIN on the invoice. Any supply with a valid recipient GSTIN is a B2B transaction and must go in Table 4.

3. Incorrect or Missing GSTIN

Entering a wrong digit in the buyer's GSTIN means the invoice shows up in someone else's GSTR-2B, or does not show up at all. The buyer will raise a mismatch, and you will have to amend through Table 9A.

How to avoid: Validate the GSTIN on the GST portal search tool before issuing the invoice. Cross-check the first two digits (state code) with the buyer's registered state.

4. Forgetting Reverse Charge Classification

If you make a supply that attracts RCM (for example, a GTA service where the recipient must pay tax) but report it in Table 4A instead of Table 4B, your buyer's GSTR-2B will show it as a forward charge supply. The buyer will claim ITC normally instead of paying tax under RCM first. This causes a mismatch during reconciliation.

5. Not Using IFF for QRMP Filers

If you are a quarterly filer under the QRMP scheme, you file GSTR-1 once every quarter (by the 13th of the month after the quarter). But your registered buyers need ITC every month. The Invoice Furnishing Facility (IFF) lets you upload B2B invoices for the first two months of the quarter by the 13th of the following month, up to a net value of Rs 50 lakh per month. Invoices uploaded through IFF appear in your buyer's monthly GSTR-2B.

If you skip IFF, your buyers wait an entire quarter to see your invoices in their GSTR-2B. This strains business relationships and cash flow.

Filing Checklist Before Submitting Tables 4A, 4B, 4C

Use this checklist before you file GSTR-1 each period:

• Every B2B invoice for the period is entered with the correct GSTIN
• Place of supply is accurate for each invoice (check interstate vs intrastate)
• Reverse charge supplies are marked "Yes" and appear in Table 4B, not 4A
• E-commerce supplies have the ECO's GSTIN and appear in Table 4C
• E-invoice auto-populated data matches your records (do not edit unless genuinely wrong)
• Amendment entries in Table 9A are filed for any errors in previous periods
• Total taxable value in Tables 4A+4B+4C matches your B2B sales register
• QRMP filers: IFF is filed for months 1 and 2 of the quarter

Let Tax Garden Handle Your GSTR-1 B2B Filing

Mapping every outward supply to the right GSTR-1 table, validating GSTINs, getting the place of supply right, and reconciling with e-invoices takes time and attention. One wrong entry blocks your buyer's ITC. Tax Garden automates invoice capture, validates every field against the GST portal, reconciles e-invoice data, and files your GSTR-1 on schedule. See our GST compliance plans for flat-fee pricing. Your buyers get clean GSTR-2B data every month.

Frequently Asked Questions

What is the difference between GSTR-1 Table 4A, 4B, and 4C?

Table 4A is for regular B2B supplies under forward charge (not reverse charge, not through e-commerce operators). Table 4B is for supplies where the recipient pays GST under reverse charge (Section 9(3) CGST Act). Table 4C is for supplies made through e-commerce operators who collect TCS under Section 52. All three tables require invoice-level details including recipient GSTIN, invoice number, date, value, and tax amounts.

Do GSTR-1 Table 4A invoices flow into the buyer's GSTR-2B?

Yes. Every invoice you report in Tables 4A, 4B, and 4C of GSTR-1 is reflected in your buyer's GSTR-2B. This is how buyers verify and claim Input Tax Credit. Missing or incorrect invoices in these tables directly block the buyer's ITC.

What happens if I report a Table 4B invoice in Table 4A by mistake?

The invoice will appear in the buyer's GSTR-2B as a forward charge supply instead of a reverse charge supply. The buyer may claim ITC without paying RCM tax first, which creates a mismatch during reconciliation. You should amend the entry through Table 9A in the next period to correct the classification.

Is e-invoice data auto-populated in Tables 4A, 4B, and 4C?

Yes, if your aggregate annual turnover is Rs 5 crore or above. When you generate an IRN on the Invoice Registration Portal, the invoice data auto-populates in the correct table of GSTR-1 based on the supply type. The auto-population uses the invoice date to determine the filing period, not the IRN generation date.

What is the IFF facility for QRMP quarterly filers?

The Invoice Furnishing Facility (IFF) allows QRMP quarterly filers to upload B2B invoice details for the first two months of each quarter. The upload window is the 1st to 13th of the following month, with a cap of Rs 50 lakh net value per month. This ensures your buyers can claim ITC monthly without waiting for your quarterly GSTR-1.