FAQs on GSTR-6A

Q.1 What is GSTR-6A?

Ans: Form GSTR-6A is a system generated ‘draft’ Statement of Inward Supplies for an ISD (Input Service Distributor). Form GSTR-6A is a read only form. ISD cannot take any action in Form GSTR-6A.

Form GSTR-6A for a particular tax period changes, based on the details uploaded by the counter- party supplier, in their Form GSTR-1.

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

Ans: You can view Form GSTR-6A of a tax period –

1. When the counterparty has saved/submitted/filed their Form GSTR-1, then the invoices will be available for view in Form GSTR-6A.

2. When the counterparty has only uploaded invoice details, but has not submitted/filed their Form GSTR-1,  then such saved documents will also be available for view in Form GSTR-6A.

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

Ans: 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.

Q.4 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?

Ans: 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.

Q.5 Which details are available in GSTR-6A?

Ans: The details available in Form GSTR-6A are:

1. Input tax credit received for distribution – To view details of input tax credit invoice received for distribution

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

3. Amendments to Input tax credit received for distribution – To view details of amendment in input tax credit invoice received for distribution

4. Amendments to Debit/Credit notes received during current tax period – To view details of amendment in debit or credit notes received during current tax period

Q.6 Can I as a taxpayer download and keep a copy of my Form GSTR-6A for future reference?

Ans: Yes, Form GSTR-6A will be available for viewing and/or downloading in Excel format post-logging in to the GST portal.

Q.7 What is the difference between Debit/ Credit Note before and after the delinking of Form GSTR-6A?

Ans: 

S. No Before Delinking of Debit/ Credit Note After Delinking of Debit/  Credit Note
1 Original invoice number and original invoice date were auto-drafted Original invoice number and original invoice date fields are not visible
2 POS field was not available POS field is auto-populated as a mandatory field

Manual on GSTR-6A

How can I view the auto-drafted details in GSTR-6A?

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.

GSTR-6A will be generated in below scenarios,

  • When the supplier uploads the B2B transaction details in GSTR-1& 5
  • If supplier submits the return before receiver submits his GSTR-6, then supplier’s B2B details will be auto-populated in GSTR-6A of the Current tax period
  • If supplier submits the return after receiver submits his GSTR-6, then supplier’s B2B details will be auto-populated in the GSTR-6A of the next tax period
  • Where ISD taxpayer has not submitted his GSTR-6 and supplier has already submitted his GSTR-1, in such a case GSTR-1/5 data will be auto-populated to the corresponding tax period’s GSTR-6A or open tax period GSTR-6A whichever is later.
  • If the B2B details in GSTR-6 has been rolled over to next tax period, then that will be part of GSTR-6 of next tax period. It will be not part of GSTR-6A of next tax period.

To view the auto-drafted details in GSTR-6A, perform the following steps:

1. Login and Navigate to GSTR-6A page

2. View details in various tiles

1. Login and Navigate to GSTR-6A page

1. Access the www.gst.gov.in URL. The GST Home page is displayed.

2. Login to the GST Portal with valid credentials.

3. Click the Services > Returns > Returns Dashboard command.

Alternatively, you can also click the Returns Dashboard link on the Dashboard.

GSTR-6A Image 1

4. The File Returns page is displayed. Select the Financial Year & Return Filing Period (Month) for which you want to file the return from the drop-down list.

5. Click the SEARCH button.

GSTR-6A Image 2

6. The File Returns page is displayed. This page displays the due date of filing the returns, which the taxpayer is required to file using separate tiles.

In the GSTR6A tile, click the PREPARE ONLINE button if you want to prepare the return by making entries on the GST Portal.

GSTR-6A Image 3

2. View Details in various tiles

There are tiles representing Tables to view relevant details. Click on the tile names to know and view related details:

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.

Input tax credit received for distribution

1. To view details of input tax credit received for distribution, click the Input tax credit received for distribution tile.

GSTR-6A Image 4

2. Click the Supplier’s GSTIN link under Supplier Details column and you will see a list of invoice line items under the “Uploaded by Supplier” tab.

GSTR-6A Image 5

3. Click the Invoice No. link under Invoice No. column.

GSTR-6A Image 6

The Item level details are displayed.

GSTR-6A Image 7

Debit / Credit notes (including amendments thereof) received during current tax period

1. To view details of debit or credit notes received during current tax period, click the Debit / Credit notes (including amendments thereof) received during current tax period tile.

GSTR-6A Image 8

2. Click the Supplier’s GSTIN link under Supplier Details column and you will see a list of invoice line items under the “Uploaded by Supplier” tab.

GSTR-6A Image 9

3. Click the Credit or Debit Note No link under Credit/ Debit Note No column.

GSTR-6A Image 10

The Item level details are displayed.

GSTR-6A Image 11

(Republished with amendments)

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Disclaimer: The contents of this article are for information purposes only and does not constitute an advice or a legal opinion and are personal views of the author. It is based upon relevant law and/or facts available at that point of time and prepared with due accuracy & reliability. Readers are requested to check and refer relevant provisions of statute, latest judicial pronouncements, circulars, clarifications etc before acting on the basis of the above write up. The possibility of other views on the subject matter cannot be ruled out. By the use of the said information, you agree that Author / TaxGuru is not responsible or liable in any manner for the authenticity, accuracy, completeness, errors or any kind of omissions in this piece of information for any action taken thereof. This is not any kind of advertisement or solicitation of work by a professional.

Source- gst.gov.in

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4 Comments

  1. Dattatray Joshi says:

    This is OK, but How I can take the credit against suppliers filed return, Right now GSTR6A data is not appearing in in GSTR6, I am unable to take credit and distribute and file the return. Please confirm if U have any procedure

    1. Pabitra M Jena says:

      Erlier data from 6A auto flows to 6 and appeared in the downloaded JASON file. Then we upload this JASON file into the offline tool and put action as “Accept/Reject/Pending” and distribute the ITC.
      w.e.f. 01st Aug18 the process has been changed. Now we have to update our purchase resister in the offline tool and put the action as “Add” and distribute the availed ITC and then create the JASON file to upload. Rest process remain same. If we have uploaded any incorrect data or if any error occurs while uploading, then we can download the JASON file containing the error details and we can update action as “Delete” if we want to remove those lines and then generate the JASON file through offline tool and upload.

      Now its bit tedious as we will have to input the data first with all required fields. Earlier 6A data was helpful.

      Thanks

  2. 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.

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