{"id":73860,"date":"2025-07-02T18:14:43","date_gmt":"2025-07-02T12:44:43","guid":{"rendered":"https:\/\/piceapp.com\/blogs\/?p=73860"},"modified":"2025-07-02T18:14:47","modified_gmt":"2025-07-02T12:44:47","slug":"what-is-4a-4b-4c-6b-6c-in-gst","status":"publish","type":"post","link":"https:\/\/piceapp.com\/blogs\/what-is-4a-4b-4c-6b-6c-in-gst\/","title":{"rendered":"What Is 4a 4b 4c 6b 6c in GST?"},"content":{"rendered":"\n<div class=\"wp-block-group has-background\" style=\"background-color:#f2f5f9\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading\"><strong>Key Takeaways<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>GSTR-1 B2B invoices help claim Input Tax Credit (ITC) and ensure GST compliance.<\/li>\n\n\n\n<li>B2B invoices are auto-populated in the 4A, 4B, 4C, 6B, 6C table through the GST portal using e-invoicing.<\/li>\n\n\n\n<li>Uploading invoices involves accessing the Returns Dashboard and choosing to prepare GSTR-1 online.<\/li>\n\n\n\n<li>Editing B2B invoice data requires downloading details from e-invoice history and making changes via Excel.<\/li>\n\n\n\n<li>Businesses with annual turnover above \u20b95 crore must follow B2B e-invoicing norms to stay compliant.<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>A GST invoice acts as proof of the supply of goods and services. A person can use this evidence to claim or optimise ITC. An input tax credit provides businesses with an opportunity to reduce their tax amounts, which they pay for business-related purposes.<\/p>\n\n\n\n<p>A person who wants to claim these invoices has to<a href=\"https:\/\/dictionary.langeek.co\/en\/word\/58806?entry=electronically\" target=\"_blank\" rel=\"noopener\"> electronically <\/a>upload the document for invoices in the GSTR-1. The GSTR-1 is a statement that contains details of outward supplies that a buyer uploads for B2B transactions. The recipients with whom the respective supply invoice is related are communicated regarding that supply.<\/p>\n\n\n\n<p>All B2B supply invoices are auto-populated in 4a 4b 4c 6b 6c table in GSTR-1. In this blog, we are going to discuss the steps to upload B2B invoices in the tables of GSTR-1 and more.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Steps to File GSTR-1 Using 4a 4b 4c 6b 6c Table<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"506\" src=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/07\/Steps-to-File-GSTR-1-Using-4a-4b-4c-6b-6c-Table.png\" alt=\"Steps to File GSTR-1 Using 4a 4b 4c 6b 6c Table\" class=\"wp-image-73906\" title=\"\" srcset=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/07\/Steps-to-File-GSTR-1-Using-4a-4b-4c-6b-6c-Table.png 900w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/07\/Steps-to-File-GSTR-1-Using-4a-4b-4c-6b-6c-Table-300x169.png 300w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/07\/Steps-to-File-GSTR-1-Using-4a-4b-4c-6b-6c-Table-150x84.png 150w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/07\/Steps-to-File-GSTR-1-Using-4a-4b-4c-6b-6c-Table-768x432.png 768w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><figcaption><\/figcaption><\/figure>\n\n\n\n<p>Here are the steps that will guide you with the process of uploading B2B invoices in the 4a 4b 4c 6b 6c table while filing the GST Return form:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Visit the GST unified portal and go to &#8216;Services&#8217;.<\/li>\n\n\n\n<li>Click on &#8216;Returns&#8217;. You will see a drop-down menu, from there click on &#8216;Returns Dashboard&#8217;.<\/li>\n\n\n\n<li>In the &#8216;File Returns Page&#8217;, enter details like<a href=\"https:\/\/www.indusind.com\/iblogs\/trends\/difference-between-financial-year-and-assessment-year\/\" target=\"_blank\" rel=\"noopener\"> financial year,<\/a> quarter and the period or month for which you want to file the returns and then click on &#8216;Search&#8217;.<\/li>\n\n\n\n<li>Once you are done with this, on the GSTR-1 return page, you will have the option to prepare your return online or offline. Click on &#8216;Prepare Online&#8217;.<\/li>\n\n\n\n<li>The GST portal gets your e-invoice details and updates them within two days in your GSTR-1 filings.<\/li>\n\n\n\n<li>Your B2B e-invoice will be <a href=\"https:\/\/english.stackexchange.com\/questions\/7657\/use-of-hypens-with-auto-autopopulate-auto-populate-or-auto-populate\" target=\"_blank\" rel=\"noopener\">auto-populated<\/a> in the table 4A, 4B, 4C, 6B, 6C in your GSTR-1 data.<\/li>\n\n\n\n<li>Click on the &#8216;Download Details from e-invoices&#8217; button to get to your e-invoice details.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Steps to Edit GSTR-1 Using 4a 4b 4c 6b 6c Table<\/strong><\/h2>\n\n\n\n<p>The GST regulations say that a taxpayer is not allowed to cancel an e-invoice if 24 hours have passed after issuing your e-invoice. Here is a step-by-step guide to editing GSTR-1 data:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Log in to the GST unified portal with the correct login details and navigate to the &#8216;GSTR-1 Return&#8217;.<\/li>\n\n\n\n<li>&nbsp;Go to &#8216;Services&#8217;, then click on &#8216;Returns&#8217;. You will see a drop-down list, from there click on &#8216;Returns Dashboard&#8217;.<\/li>\n\n\n\n<li>In the File Returns <a href=\"https:\/\/unbounce.com\/landing-page-articles\/what-is-a-landing-page\/\" target=\"_blank\" rel=\"noopener\">landing page<\/a>, enter the financial year and filing period from the drop-down list and select &#8216;Search&#8217;.<\/li>\n\n\n\n<li>Click on the &#8216;Download Details from the e-invoice&#8217; button and you will receive a message on your screen.<\/li>\n\n\n\n<li>To access your downloaded files in Excel format, click on &#8216;E-invoice Download History&#8217;.<\/li>\n\n\n\n<li>In the &#8216;Details&#8217; section, you will find the last five invoices that you downloaded.<\/li>\n\n\n\n<li>Download your Excel file by clicking on &#8216;Click Here to Download \u2013 File1&#8217;.<\/li>\n\n\n\n<li>The Excel file will be downloaded to your device\u2019s<a href=\"https:\/\/www.computerhope.com\/jargon\/l\/localdrive.htm\" target=\"_blank\" rel=\"noopener\"> local drive.<\/a> You can also access it with a link available at the bottom of that page.<\/li>\n\n\n\n<li>Click on the file icon to open the folder of your device and open the Excel file.<\/li>\n\n\n\n<li>You will find the various B2B e-invoice details in the Excel file that are there in the 4a 4b 4c 6b 6c Table in form GSTR-1.<\/li>\n\n\n\n<li>You can find 4a 4b 4c 6b 6c table by searching from the tabs available at the bottom of the Excel sheet.<\/li>\n\n\n\n<li>Click on 4a 4b 4c 6b 6c table containing B2B invoices to start editing.<\/li>\n\n\n\n<li>Below the receiver\u2019s data, click on GSTIN to get all invoices that were received form that selected GSTIN.<\/li>\n\n\n\n<li>Click on &#8216;Display&#8217; and from the drop-down list, select &#8216;Check All&#8217;.<\/li>\n\n\n\n<li>If your e-invoice details are auto-populated, then you will see details like source, IRN and IRN date.<\/li>\n\n\n\n<li>Click on the edit icon from the &#8216;Actions&#8217; column. You will see the original invoice data.<\/li>\n\n\n\n<li>Click on &#8216;Edit&#8217; available at the bottom of your page to make it editable.<\/li>\n\n\n\n<li>Make the changes wherever you feel necessary and click on &#8216;Save&#8217;.<\/li>\n\n\n\n<li>A confirmation pop-up will appear, click on &#8216;Yes&#8217; to continue. A success message will appear at the top of the page, confirming that your request has been accepted successfully.<\/li>\n\n\n\n<li>Finally, click on &#8216;Generate Summary&#8217; available at the bottom of the page to get your GSTR-1 summary.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What Are B2B Invoices in GST?<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"506\" src=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/07\/What-Are-B2B-Invoices-in-GST.png\" alt=\"What Are B2B Invoices in GST?\" class=\"wp-image-73909\" title=\"\" srcset=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/07\/What-Are-B2B-Invoices-in-GST.png 900w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/07\/What-Are-B2B-Invoices-in-GST-300x169.png 300w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/07\/What-Are-B2B-Invoices-in-GST-150x84.png 150w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/07\/What-Are-B2B-Invoices-in-GST-768x432.png 768w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><figcaption><\/figcaption><\/figure>\n\n\n\n<p>The buyer in a B2B transaction uploads their invoices to claim their input tax credit, which will help reduce their overall tax liability. An input tax credit can only be claimed when the transaction takes place between one registered person and another under GST.<\/p>\n\n\n\n<p>These invoices are also crucial to maintain the credit flow in the supply chain, regardless of whether the supply is interstate or intrastate.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What Is the B2B Invoice Limit?<\/strong><\/h2>\n\n\n\n<p>The B2B e-invoicing limit was made effective on August 1, 2023. As per GST regulations, the B2B e-invoicing limit is \u20b95 crore. Businesses that exceed this annual turnover should use this <a href=\"https:\/\/www.medius.com\/glossary\/what-is-e-invoicing\/\" target=\"_blank\" rel=\"noopener\">e-invoicing system <\/a>to get relief from tax evasion to some extent and increase their chances of completing the GST compliance process.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Conclusion<\/strong><\/h2>\n\n\n\n<p>A GST invoice of a B2B transaction is the <a href=\"https:\/\/blog.tatanexarc.com\/msme\/bill-of-supply\/\" target=\"_blank\" rel=\"noopener\">proof of supply <\/a>of goods or services. The auto-populated details in the 4a 4b 4c 6b 6c table of the GSTR-1 will be beneficial for you as it will enable you to receive an input tax credit. <\/p>\n\n\n\n<p>You can use the input tax credit to claim tax benefits and eventually cope with the GST compliance challenges. Once updated, you can download your invoice details.<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#f2f5f9\">\ud83d\udca1If you want to streamline your invoices and make payments via credit or debit card or UPI, consider using\u00a0<a href=\"https:\/\/piceapp.com\/\">the PICE App<\/a>. Explore the PICE App today and take your business to new heights.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>FAQs<\/strong><\/h3>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1751437535597\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">What is the purpose of uploading B2B invoices in GSTR-1?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Uploading B2B invoices in GSTR-1 allows the supplier to report their outward supplies and enables the recipient to claim input tax credit (ITC). These invoices act as proof of supply between registered taxpayers. Once uploaded, the information becomes accessible to the buyer through GSTR-2A and GSTR-2B. Accurate uploading helps in maintaining a seamless credit chain. It also ensures timely GST return filing and compliance.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1751437702054\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">How do I upload B2B invoices to the 4A, 4B, 4C, 6B, 6C tables in GSTR-1?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>To upload B2B invoices, log in to the GST portal, go to \u2018Returns\u2019 &gt; \u2018Returns Dashboard\u2019, and select the filing period. Choose &#8216;Prepare Online&#8217; under GSTR-1 and use the \u2018Download Details from e-Invoices\u2019 button. The portal auto-populates B2B invoice details into the specified tables. You can review and confirm the data before submitting the return. This ensures your invoices are correctly reflected for ITC claims.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1751437711621\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Can I edit the B2B invoice data in GSTR-1 once it is uploaded?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Yes, you can edit the B2B invoice details before final submission of GSTR-1. Download the Excel file from the &#8216;E-invoice Download History&#8217; section and make necessary corrections in the 4A, 4B, 4C, 6B, 6C table. Use the &#8216;Edit&#8217; option for each invoice row and save changes. However, you cannot cancel an e-invoice if more than 24 hours have passed. Always verify details before generating the final GSTR-1 summary.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1751437721246\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">What is the threshold for mandatory B2B e-invoicing under GST?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>As of August 1, 2023, businesses with an annual turnover exceeding \u20b95 crore are mandated to generate B2B e-invoices. This threshold ensures that medium to large enterprises follow structured e-invoicing for better tax transparency and compliance. Falling under this limit requires the business to upload invoice details electronically. Non-compliance may lead to denial of ITC for buyers and penalties for the supplier.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1751437727645\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Why is it important to ensure B2B invoice details are accurate in GSTR-1?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Accurate B2B invoice details are crucial because they directly impact the recipient\u2019s ability to claim ITC. Any discrepancies may result in mismatched returns or delayed ITC claims. It also helps in building a reliable credit trail and reduces audit risks. Furthermore, precise data promotes a smoother reconciliation process between GSTR-1 and GSTR-3B. Ensuring data accuracy is a key component of overall GST compliance.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Key Takeaways A GST invoice acts as proof of the supply of goods and services. A person can use this evidence to claim or optimise ITC. An input tax credit provides businesses with an opportunity to reduce their tax amounts, which they pay for business-related purposes. A person who wants to claim these invoices has [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":73904,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-73860","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"_links":{"self":[{"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/posts\/73860","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/comments?post=73860"}],"version-history":[{"count":3,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/posts\/73860\/revisions"}],"predecessor-version":[{"id":73964,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/posts\/73860\/revisions\/73964"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/media\/73904"}],"wp:attachment":[{"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/media?parent=73860"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/categories?post=73860"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/tags?post=73860"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}