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.