GST Manual- File Returns

FAQs-Viewing Form GSTR-6A

1. What is Form 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 Form 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 Form GSTR-6A?

No, you don’t have to file the Form 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 Form 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 Form GSTR-6A, as it is a read-only document.  The information displayed in Form GSTR-6A is also available in Form GSTR-6 and any/all actions must be taken in the GSTR-6 by the receiver.

5. Which details are available in Form GSTR -6A?

The details available in Form GSTR-6A are:

  1. Input tax credit received for distribution – To view the details of inward supply invoices received from counter-party suppliers, for distribution of ITC to the GSTINs (with same PAN) mapped to the ISD
  2. Debit / Credit notes (including amendments thereof) received during current tax period – To view the details of debit or credit notes received from counter-party suppliers, by the ISD, during current tax period
  3. Amendments to Input tax credit received for distribution – To view the details of amendment in inward supply invoices received from counter-party suppliers by the ISD
  4. Amendments to Debit/Credit notes received during current tax period – To view the details of amendment in debit or credit notes received from counter-party suppliers by the ISD, during current tax period

6. Form GSTR-6A will be updated in which scenarios?

Form GSTR-6A will be updated in below scenarios, as explained below:

S. No.ScenarioFor the Return period ofSupplier status of Form GSTR-1/5Receiver (ISD) status of Form GSTR-6Details are auto-populated in Form GSTR-6A of the receiver ISD in tax
Period of
1When Receiver (ISD) has not submitted Form GSTR-6 for the month of June 2020, but supplier has already submitted Form GSTR-1/5 for June 2020June 202010-July-2020Not submittedThe supplier’s B2B details will be auto-populated in Form GSTR-6A in June 2020 of the receiver ISD (i.e., in current tax period)
2When the supplier submits the Form GSTR-1/5 return before Receiver (ISD) submits the Form GSTR-6 for the period of June 2020June 202010-July-202012-July-2020The supplier’s B2B details will be auto-populated in Form GSTR-6A in June 2020 of the receiver ISD (i.e., in current tax period)
3When supplier submits Form GSTR-1/5 return after Receiver (ISD)submits Form GSTR-6 for the period June 2020June 202010-July-202006-July-2020The supplier’s B2B details will be auto-populated in Form GSTR-6A in July 2020
of the receiver ISD (i.e., next tax period)

7. Can I as a taxpayer download and keep a copy of my Form GSTR- 6A for future reference?

After logging into GST Portal, you can view Form GSTR-6A and/or download the same in an Excel format.

8. What is the impact of Debit/ Credit Note on Form GSTR-6A, before and after its delinking with invoices?

S. NoBefore Delinking of Debit/ Credit Note with invoicesAfter Delinking of Debit/ Credit Note with invoices
1Original invoice number and original invoice date were auto-draftedOriginal invoice number and original invoice date fields are not visible for entry.
2POS field was not required as the same was derived from original invoice. Hence, POS was not provided.POS field is a mandatory field for entry and is visible for entry.