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Bennisha

Expert

Published on: Jul 30, 2026

GSTR-6A

GSTR-6A is a system generated statement of inward supplies for a receiver taxpayer. GSTR-6A form is available in a read-only format where the taxpayer cannot take any action in GSTR-6A. The form is for a particular tax period and changes based on the details that are uploaded by the counterparty supplier till ISD taxpayer submits the GSTR-6 for the same tax period.

Generation of GSTR-6A

GSTR-6A will be generated in the following circumstances.

  • When supplier uploads the B2B transaction details in GSTR-1 and 5.
  • If the supplier submits the return before the receiver submits the GSTR-6, then the supplier's B2B details are auto-populated in GSTR-6A of the Current tax period.
  • If the supplier submits the return after the receiver submits the GSTR-6, then the supplier's B2B details are auto-populated in the GSTR-6A of the next tax period.
  • If ISD taxpayer has not submitted the GSTR-6 and the supplier has already submitted the GSTR-1, the GSTR-1/5 data is auto-populated to the corresponding tax period's GSTR-6A or open tax period GSTR-6A.
  • 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 following tax period. However, it will not be a part of GSTR-6A of next tax period.

Viewing GSTR-6A

Here are the steps that have to be performed to view GSTR-6A.

Step 1: Login to the Portal The taxpayer has to login to the official GST Portal. Step 2: Enter the Details The taxpayer has to enter the username and password. Step 3: Click Returns Dashboard From the 'Services' tab, select 'Returns' and then click 'Return Dashboard' command. An alternate step to do this, the taxpayer can click the 'Returns Dashboard' link. Step 3-GSTR-6A Step 3-GSTR-6A Step 4: Select Financial Year and Return Filing Period The 'File Returns' page appears on the screen. the taxpayer has to select the concerned 'Financial Year and Return FIling Period' from the drop-down list for which the return has to be filed. Step 5: Click Search The taxpayer has to click the 'Search' button. Step 5-GSTR-6A Step 5-GSTR-6A Step 6: Click Prepare Online The 'File Returns' page is displayed on the screen. This page displays the due date for filing the returns for which the taxpayer has to file using separate tiles. From the GSTR-6A tile, click the 'Prepare Online' button if the taxpayer desires to prepare returns by making entries on the GST Portal. Step 6-GSTR-6A Step 6-GSTR-6A

Viewing Details in Various Tiles

There are tiles that represent tables to view relevant details. The taxpayer has to click on the tile name to know and view the related details.

Input Tax Credit Received for Distribution

Step 1: Input Tax Credit Received for Distribution  The taxpayer has to click 'Input Tax Credit Received for Distribution' tile to view the details of the input tax credit received for distribution. Step 1-GSTR-6A Step 1-GSTR-6A Step 2: Click Supplier's GSTIN The taxpayer hs to click the 'Supplier's GSTIN' link under the Supplier Details column. Once that is done, a list of invoice line items under the 'Uploaded by Supplier' tab appears. Step 2-GSTR-6A Step 2-GSTR-6A  Step 3: Click Invoice Number The taxpayer has to click the 'Invoice Number' link under the Invoice Number column. Step 3-GSTR-6A Step 3-GSTR-6A The Item level details are displayed on the screen. Step 6-GSTR-6A Step 6-GSTR-6A

Viewing Debit/ Credit Notes

Here are the steps to view Debit/ Credit notes that are received during the current tax period.

Step 1: Debit/ Credit notes (including amendments thereof) received during the current tax period The taxpayer has to click the 'Debit / Credit notes (including amendments thereof) received during the current tax period' to view the details of the debit/ credit notes that are received during the current tax period. Step 1-GSTR-6A Step 1-GSTR-6A Step 2: Click Supplier's GSTIN The taxpayer has to click the 'Supplier's GSTIN' link under the Supplier's Details column. Once that is done, a list of invoice line items under the 'Uploaded by Supplier' tab. Step 2-GSTR-6A Step 2-GSTR-6A Step 3: Click Credit or Debit Note No The taxpayer has to click the 'Credit or Debit Note No' link under the 'Credit/ Debit Note No column. Step 3-GSTR-6A Step 3-GSTR-6A The item level details are displayed on the screen. Step 3-GSTR-6A Step 3-GSTR-6A

Time Period to View GSTR-6A

A taxpayer can view GSTR-6A of a tax period twice.

  • If the counterparty has no submitted or filed GSTR-1: Any or all invoices that are uploaded by the Supplier Taxpayers in their GSTR-1 is made available in the GSTR-6A and the same is also available in the GSTR-6 of the recipient.
  • If the counterparty has submitted or filed their return: All invoices that are available in the GSTR-6A will still be available for viewing. In addition to this, the Receiver taxpayers can take action on the invoices of GSTR-6. The 'Accept/ Reject' buttons against the invoices are enabled to perform the action. The information available in GSTR-6A is also made available in GSTR-6.
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Frequently Asked Questions

Common questions about GSTR-6A Inward Supplies Statement for ISD Taxpayers.

GSTR-6A is a system-generated statement of inward supplies for a receiver taxpayer, containing details of supplies made by their counterparty suppliers. It is available in a read-only format, and the taxpayer cannot take any action on it.
GSTR-6A is generated when the supplier uploads the B2B transaction details in GSTR-1 or GSTR-5. If the supplier submits the return before the receiver submits GSTR-6, the supplier's B2B details are auto-populated in GSTR-6A of the current tax period. If the supplier submits the return after the receiver submits GSTR-6, the details are auto-populated in the GSTR-6A of the next tax period.
Yes, you can view GSTR-6A of a tax period twice. The first time is when the counterparty has not submitted or filed GSTR-1, and the second time is after the counterparty has submitted or filed their return.
To view the details of input tax credit received for distribution, click on the 'Input Tax Credit Received for Distribution' tile in GSTR-6A. You can then click on the 'Supplier's GSTIN' and 'Invoice Number' links to view the invoice line items and item-level details.
To view the debit or credit notes received during the current tax period, click on the 'Debit / Credit notes (including amendments thereof) received during the current tax period' tile in GSTR-6A. You can then click on the 'Supplier's GSTIN' and 'Credit or Debit Note No' links to view the invoice line items and item-level details.
If the supplier submits the return after the receiver submits GSTR-6, the supplier's B2B details are auto-populated in the GSTR-6A of the next tax period.
No, GSTR-6A is a read-only form, and the taxpayer cannot take any action or make changes in GSTR-6A. The form is generated based on the details uploaded by the counterparty supplier.
No, if the B2B details in GSTR-6 have been rolled over to the next tax period, they will not be a part of GSTR-6A of the next tax period. However, they will be part of GSTR-6 of the following tax period.
Yes, you can access GSTR-6A directly from the GST Portal by logging in, navigating to the Returns Dashboard, selecting the financial year and return filing period, and clicking on the 'Prepare Online' button under the GSTR-6A tile.
The primary purpose of GSTR-6A is to provide a consolidated view of the inward supplies received by a taxpayer from their counterparty suppliers. It helps in reconciling the input tax credit claimed by the receiver taxpayer with the details uploaded by the suppliers.