All about of GSTR-6A
1. What is GSTR-6A?
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.
2. When can I view GSTR-6A of a tax period?
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.
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 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.
5. Where are details available in GSTR-6A?
The details available in Form GSTR-6A are:
- Input tax credit received for distribution by ISD: To view details of invoices uploaded by the supplier during the current tax period.
- Debit / Credit notes (including amendments thereof) received during current tax period: To view details of debit or credit notes uploaded by the supplier during current tax period.