GSTR-6A

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?

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 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.

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-6A?

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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