1. What is GSTR-6A?

GSTR-6A is a system generated ‘draft’ Statement of Inward Supplies for a Receiver Taxpayer.

GSTR-6A is a read only form. Taxpayer cannot take any action in GSTR-6A. GSTR-6A for a particular tax period changes based on the details uploaded by the counter party supplier till ISD taxpayer submits the GSTR-6 for the same tax period.

2. When can I view GSTR-6A of a tax period?

When the counterparty has not submitted/filed GSTR-1: Any/all invoices uploaded by Supplier Taxpayers in their GSTR-1 will be visible in the GSTR-6A and the same can also be viewed in the GSTR-6 of the recipient.

When the counterparty has submitted/filed their return: When the counterparty has submitted/filed their return, the invoices available in the GSTR-6A will continue to be available for viewing. Additionally, Receiver Taxpayers will be able to take action on the invoices in GSTR-6. The ACCEPT/REJECT buttons against invoices will be enabled for action. The information available in GSTR-6A will also be available in GSTR-6.

3. Do I have to file the GSTR-6A?

No, you don’t have to file the GSTR-6A. It is a read-only document provided to you so that you have a record of all the invoices received from various supplier taxpayers in a given tax period.

4. Can I download and keep a copy of my GSTR-6A for future reference?

Yes, GSTR-6A for a given tax period will be available for viewing and/or downloading in your post-login section of the GST portal.

5. Can I make changes to or add an invoice in my GSTR-6A in case there are any errors or omission in the details uploaded by my supplier taxpayers?

No, you cannot make any changes to the GSTR-6A, as it is a read-only document.  The information displayed in GSTR-6A is also available in GSTR-6 and any/all actions must be taken in the GSTR-6 by the receiver.

6. Where are details available in GSTR-2A?

The details in GSTR-6A are:

Input tax credit received for distribution:  To view details of input tax credit received for distribution.

Debit / Credit notes (including amendments thereof) received during current tax period: To view details of debit or credit notes received during current tax period.

7. How do I know if there are any details auto-populated in my GSTR-6A?

An alert in the form of an email and a message on the dashboard will be sent to the taxpayer when any new details are auto-populated into GSTR-6A.

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2 responses to “FAQs on GSTR-6A”

  1. AJAY PATEL says:

    Sir, I have been filed GSTR-1 and Export Sheet filed in 6A invoice no. COM-052 and Shipping Bill filed Export Invoice NO. MAL/EXP/17-18/052 (in 17 digit) when GSTR-1 6A coloum Invoice No. accepted only 16 digit due to mismatch invoice no. now my Export IGST paid refund till not received due to mismatch invoice no. so please how to clear this matter.

  2. rema says:

    sir,

    nil rated & non gst inword supply are not
    mentioned in the gstr3b what can i do sir?

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