Q.1 What is GSTR-6A?

Ans: 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.

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

Ans: 1. 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 in near real time and the same can also be viewed in the GSTR-6 of the recipient.

2. 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.

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 Where are details available in GSTR-2A?

Ans: The details in GSTR-6A are:

1. Input tax credit received for distribution:  To view details of invoices uploaded by the supplier during the current tax period.

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

Manual > 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

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4 responses to “FAQs and Manual on GSTR-6A”

  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

    • 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.

  3. rema says:

    sir,

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

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