What is GSTR 6A & How to view GSTR-6A?

What is GSTR 6A?

GSTR 6A is an auto-generated read-only summary for an Input Service Distributor (ISD) to view all inward supplies details from the supplier.

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

And the GSTR-6A is a read-only form. A taxpayer cannot take any action in GSTR-6A.

GSTR6A for a particular tax period changes based on the details uploaded by the counterparty supplier until the ISD taxpayer submits the GSTR-6 for the same tax period.

Because 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.

And you don’t have to file the GSTR6A.

How can I view details of GSTR 6A Return?

As an Input Service Distributor (ISD) taxpayer, you will have to use these following steps to view GSTR6A:

  • First of all, Access the GST Portal or www.gst.gov.in URL.
  • The GST Home page will display.
  • Login to the GST Portal with valid credentials.
  • Then click the Services > Returns > Returns Dashboard command.  
  • After that, the File Returns page will display.
  • Now select the Financial Year & Return Filing Period for which you want to view the return from the drop-down list.
  • Then click the SEARCH tile.
  • The File Returns page will display. This page displays the due date of filing the returns, which the taxpayer needs 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.

Click the inside options (names) to know more 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 the current tax period: To view details of debit or credit notes received during the current tax period.

When GSTR6A will be auto-generated?

In these cases, GSTR 6A will generate automatically:

  • If supplier submits the return before receiver submits his GSTR-6 then the 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 the supplier’s B2B details will be auto-populated in the GSTR6A 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 GSTR6A or open tax period GSTR6A whichever is later.
  • If the B2B details in GSTR-6 have been rolled over to the next tax period, then that will be part of GSTR-6 of the next tax period. It will be not part of the GSTR-6A of the next tax period.

How to download GSTR6A FORM?

You can download this GSTR 6A FORM online or from this link- GSTR6A FORM

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