FAQs on Form GSTR 6A

From 01^st April 2025, the Input Service Distribution (ISD) mechanism has been made compulsory under GST. One important document in this process is Form GSTR-6A, which acts as a draft statement of inward supplies for ISDs. It provides a snapshot of all the invoices received from suppliers during a specific tax period. However, since it is a read-only form, it cannot be edited or filed by the ISD. Instead, Form GSTR-6A serves as a reference, enabling ISDs to verify and track the details of their inward supplies before taking any action in Form GSTR-6.

This blog will walk you through the key aspects of Form GSTR-6A, explaining its purpose, how it works, and the information it contains. Understanding this form is essential for ISD to ensure they efficiently manage their Input Tax Credit distribution and maintain compliance with GST regulations.

FAQs on 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 viewing 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 viewing in Form GSTR-6A.

3. Do I have to file the 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 omissions in the details uploaded by my supplier taxpayers?

No, you cannot make any changes to 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:

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 the same PAN) mapped to the ISD

Debit / Credit notes (including amendments thereof) received during the current tax period - To view the details of debit or credit notes received from counter-party suppliers, by the ISD, during the current tax period

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

Amendments to Debit/Credit notes received during the current tax period - To view the details of amendments in debit or credit notes received from counter-party suppliers by the ISD, during the  current tax period

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

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 a Debit/ Credit Note on Form GSTR-6A, before and after its delinking with invoices?

Conclusion

Form GSTR-6A is a valuable tool for Input Service Distributors, providing a comprehensive view of inward supplies and helping ISDs track the Input Tax Credit they are eligible to distribute. While the form is read-only and cannot be edited or filed, it plays a vital role in ensuring transparency and accuracy in the distribution process. By understanding the details in Form GSTR-6A, ISDs can verify their supplier invoices, ensure compliance, and take appropriate actions in Form GSTR-6. Keeping track of this information is key to optimizing the distribution of ITC and maintaining smooth operations under the GST regime.

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