All about of GSTR-6A

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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:

  1. Input tax credit received for distribution by ISD:  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 by the supplier  during current tax period.

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