GSTR-1 Tables 4A, 4B, 4C: Complete B2B Invoice Reporting Guide for GST Compliance

What are GSTR One Tables 4A, 4B, and 4C? Tables 4A, 4B, and 4C of GSTR One 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 One user guide and taxinformation.cbic.gov.in Section 37)

Tables 4A, 4B, and 4C are the foundation of GSTR One for any business that sells to other GST-registered entities. The data you enter here shows up in your buyer's GSTR TwoB. 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 One filing requirements, due dates, and late fees, see our GSTR One filing guide.

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GSTR-1 Tables 4A vs 4B vs 4C: Quick Comparison

Rule of thumb: If unsure, check whether the buyer is paying tax (reverse charge = Table 4B) or you are paying tax (forward charge = Table 4A). If it's through an e-commerce platform, it's Table 4C.

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Quick Selector: Which GSTR-1 Table Do You Need? 🎯

Unsure where to report your B2B invoice? Use this interactive guide:

Is the supply through an e-commerce platform (Amazon, Flipkart, Meesho, etc.)?

• YES → Table 4C (e-commerce supplies with TCS)
• NO → Continue below

Does the buyer have to pay GST under Reverse Charge (GTA services, legal services, director fees, security services, etc.)?

• YES → Table 4B (reverse charge supplies)
• NO → Continue below

Is the buyer a registered GST person and you're charging GST forward?

• YES → Table 4A (regular B2B supplies)
• NO → (Not a B2B table : use Table 5 for B2C or Table 7 for exempted supplies)

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⚠️ Cost of Filing in the Wrong Table

• Wrong table = buyer's ITC blocked = Rs 50K-Rs 5L+ in buyer claims denied
• GSTR-2B mismatch notice = 30-60 days to resolve
• Amendment filing delays = Late fee Rs 50/day (Rs 1,500/month) + interest
• Buyer relationship damage = Lost repeat orders, legal disputes
• Your audit risk = CPC reconciliation notice, interest, penalties

Get it right the first time. Use this guide or let Tax Garden handle it.

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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:

• GSTIN of recipient (buyer)
• Invoice number
• Invoice date
• Invoice value (amount)
• Place of supply (state code)
• Taxable value, CGST, SGST, or IGST amounts
• Item-level SAC/HSN codes (if e-invoice is filed)

Tip: Validate the buyer's GSTIN using the GST search tool before invoice issuance. Wrong GSTIN = invoice does not reach buyer's GSTR TwoB.

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✅ Get a Done-For-You Table 4A/4B/4C Filing Checklist

Download our PDF checklist : print monthly and never miss a field. Includes: ✓ All mandatory fields for Tables 4A, 4B, 4C ✓ Place of supply decision tree ✓ GSTIN validation steps ✓ E-invoice sync checklist ✓ Amendment (Table 9A) triggers

Free download → Email required (we send monthly GSTR reminders too)

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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 One, 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 TwoB under the reverse charge section, and they pay the tax through their GSTR ThreeB 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 One 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 TwoB. 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 One 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 One. 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 One period based on the invoice date, not the date you generated the IRN.
2. If you generate the IRN after filing GSTR One for that period, the e-invoice will not auto-populate in any GSTR One. 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 TwoB 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 TwoB. 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 TwoB, 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 TwoB 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 One 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 TwoB.

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

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

Download this checklist as PDF : Print and use each month for error-free GSTR-1 filing.

Use this checklist before you file GSTR One each period:

• Every B2B invoice for the period is entered with the correct GSTIN (validate at GST search tool)
• Place of supply is accurate for each invoice (check interstate vs intrastate : see IGST Act Section 10-12)
• Reverse charge supplies are marked "Yes" and appear in Table 4B, not 4A (GTA/legal services guide →)
• E-commerce supplies have the ECO's GSTIN and appear in Table 4C (not 4A) (E-commerce TDS guide →)
• 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 (Invoice Furnishing Facility) is filed for months 1 and 2 of the quarter (QRMP quarterly filing guide →)

Real-World Case Studies: Table 4A, 4B, 4C Scenarios

Case Study 1: E-Commerce Seller Misclassifying Marketplace Sales

Scenario: A Bangalore-based seller uses Amazon to sell branded kitchenware to registered hotels and restaurants across India. Monthly sales: Rs 20 lakh (average invoice size Rs 40k to Rs 80k). Amazon deducts 15% commission and remits the remaining 85% to the seller's account. The seller registers for GST.

Common Mistake: Seller reports all invoices in GSTR One Table 4A with Amazon's GSTIN as the buyer (treating Amazon as the customer).

What Should Happen: Invoices must go to GSTR One Table 4C with the e-commerce operator (Amazon) GSTIN because the supply is through an e-commerce platform liable for TCS under Section 52. Amazon collects TCS on the supply value; the seller's buyers (hotels, restaurants) cannot claim ITC on that TCS portion.

Penalty: If seller misreports in Table 4A, the actual buyers (hotels/restaurants) never see the invoices in their GSTR TwoB. They cannot claim ITC. Amazon's compliance officer flags the mismatch in reconciliation audits, triggering notices to both seller and buyer under Section 67.

Tax Garden Solution: GSTR-1 table 4c mapping ensures e-commerce supplies are classified correctly from day one.

Case Study 2: B2B Service Provider Missing Reverse Charge on GTA Services

Scenario: A Hyderabad-based logistics firm provides GTA (Goods Transport Agency) services to a Delhi-based FMCG distributor. Monthly billing: Rs 5 lakh per invoice (intra-month: 4 to 5 invoices). The transport firm is GST-registered; the distributor is GST-registered. New regulation (Notification 13/2017-CT Rate) requires GTA services to attract reverse charge when supplied to a registered person.

Common Mistake: Transport firm reports all GTA invoices in GSTR One Table 4A (regular forward charge) instead of Table 4B (reverse charge). Invoices issued with "18% GST" notation.

What Should Happen: GTA services must go to GSTR One Table 4B with the "Reverse Charge: Yes" flag. The invoice is still issued by the transport firm showing the GST amount, but the distributor (buyer) must pay that GST directly to the government under RCM instead of claiming it as ITC.

Penalty: If transport firm misclassifies in Table 4A, the distributor claims ITC on the 18% GST amount. But the government expects that tax to be paid by the distributor under RCM. When the distributor's ITC and RCM amounts are reconciled in GSTR-3B, the system flags a mismatch. CPC issues a demand notice to the distributor for the "uncollected" RCM tax plus interest. The distributor then seeks recovery from the transport firm (legal dispute).

Tax Garden Solution: GSTR-1 filing with reverse-charge auto-detection ensures GTA, legal, and other notified services are correctly split between Table 4A and 4B.

Case Study 3: QRMP Filer Not Using IFF, Blocking Buyer ITC for 3 Months

Scenario: A Chennai-based QRMP quarterly filer (annual turnover Rs 2 crore) supplies spare parts to 20 or more registered manufacturers across India. Under QRMP, they file GSTR One once per quarter (by the 13th of following month). But their buyers need monthly ITC.

Common Mistake: QRMP filer does not use IFF (Invoice Furnishing Facility). All invoices are submitted in the quarterly GSTR One (e.g., Q1 filing due by August 13). Buyers' GSTR TwoB shows zero invoices for July and August because IFF was not used for months 1-2 of the quarter.

Penalty: Buyers are blocked from claiming ITC for 2 months. Manufacturers delay their own GSTR ThreeB filings or file with zero ITC (creating mismatches). When they eventually see the invoices in September GSTR TwoB (from quarterly filing), they must amend their previous GSTR ThreeB filings. CPC issues reconciliation notices. Business relationships strain.

Tax Garden Solution: GSTR-1 QRMP filing with automated IFF upload for months 1-2 of each quarter ensures buyers' ITC flows monthly, not quarterly.

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DIY GSTR-1 Tables vs. Tax Garden: Cost-Benefit Analysis

Breakeven: DIY costs exceed TG service fee when 1 error occurs per quarter (Rs 15K+ amendment + penalty).

Best practice: If you file <5 B2B invoices/month → DIY + checklist. If >20 invoices/month → Tax Garden ROI turns positive immediately.

See Tax Garden pricing → | Book 15-min tax consultation →

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Frequently Asked Questions: GSTR-1 Tables 4A, 4B, 4C

Q: What's the difference between Table 4A, 4B, and 4C in GSTR-1? A: Table 4A reports regular B2B supplies (forward charge), Table 4B reports supplies attracting reverse charge (buyer pays tax), and Table 4C reports supplies routed through e-commerce operators with TCS collection.

Q: If I report a B2B invoice in Table 4A by mistake, can I amend it? A: Yes, you can move it to the correct table (4B or 4C) using an amendment in Table 9A in the same period or a subsequent period. But the earlier period's data will show the error until amended.

Q: Does Table 4C apply to all e-commerce sales or only B2B? A: Table 4C applies only to B2B sales (registered buyer) routed through e-commerce operators where TCS is collected under Section 52. B2C sales through e-commerce go to Tables 5A/5B.

Q: Do I need to report GTA services in Table 4B if the GTA has opted for forward charge? A: No. If the GTA explicitly opted for forward charge (on their GST registration), you report those supplies in Table 4A, not 4B. Verify the GTA's status on the GST portal.

Q: What happens if I report an interstate supply as intrastate in Table 4A? A: The tax split becomes wrong (you'll pay CGST+SGST instead of IGST). Your buyer's GSTR TwoB shows incorrect tax heads, blocking their ITC. You must amend through Table 9A in the same or next period.

Q: Can I auto-populate Table 4C data from e-invoices? A: Yes, if you generate e-invoices for sales through e-commerce platforms, they auto-populate in Table 4C. The system recognizes the ECO's GSTIN and routes them correctly.

Q: Is Table 4C still the same after January 2024 with the introduction of Tables 14 and 15? A: Table 4C remains invoice-level B2B data flowing to buyers' GSTR TwoB. Tables 14 and 15 are summary-level declarations of total supplies through ECOs. File both correctly.

Q: As a QRMP filer, if I don't use IFF, can my buyers claim ITC? A: No. Without IFF, buyers see invoices only in the quarterly GSTR TwoB (not monthly). They cannot claim ITC for months 1-2 until the quarterly return is filed. Using IFF ensures monthly ITC flow.

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What you get: ✓ Automatic invoice capture from your system ✓ GSTIN validation and cross-check ✓ Reverse charge auto-detection (Table 4B vs 4A) ✓ E-commerce platform routing (Table 4C) ✓ Real-time e-invoice sync (IRN auto-population) ✓ IFF automation for QRMP filers ✓ Amendment filing (Table 9A) for corrections ✓ Monthly compliance coaching + CPC notice support ✓ 100% accuracy guarantee (errors corrected free)

Next step:

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• See pricing & plans →
• Download free checklist (PDF) →

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Need More GSTR-1 Help?

Related GSTR-1 Guides:

Related GSTR-1 & GST Guides

Master GSTR-1 compliance with these related guides:

• GSTR-1 Filing Guide: Complete Outward Supplies Return: Due dates, penalties, step-by-step filing for all tables.

• Reverse Charge Mechanism: GTA, Legal & Insurance Services: When Table 4B applies, and how buyers claim ITC under RCM.

• E-Invoice IRN Auto-Population in GSTR-1: How e-invoice data auto-fills Tables 4A, 4B, 4C (mandatory for ₹5 crore+).

• GSTR-2B Reconciliation: Matching Purchases to Supplier Filings: How to spot 4A/4B/4C filing errors from your suppliers and resolve ITC mismatches.

• GSTR-3B Tax Liability Calculation & Payment: How tables 4A/4B/4C tax details flow to GSTR-3B and affect your liability.

• QRMP Quarterly Filing & IFF for Monthly ITC: How quarterly GSTR-1 filing (Table 4A/4B/4C) delays buyer ITC flow (and when to use IFF instead).

• GSTR-9 Annual Reconciliation: Matching GSTR-1 to Books: How annual GSTR-9 audits your monthly 4A/4B/4C filings for consistency.

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