Manual > Viewing Form GSTR-6A

How can I view the auto-drafted details in Form GSTR-6A?

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, till ISD submits the return for the same tax period.

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

S.No.	Scenario	For the Return period of	Supplier status of Form GSTR-1/5	Receiver (ISD) status of Form GSTR-6	Details are auto-populated in Form GSTR-6A of the receiver ISD in taxPeriod of
1	When 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 2020	June 2020	10-July-2020	Not submitted	The 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)
2	When the supplier submits the Form GSTR-1/5 return before Receiver (ISD) submits the Form GSTR-6 for the period of June 2020	June 2020	10-July-2020	12-July-2020	The 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)
3	When supplier submits Form GSTR-1/5 return after Receiver (ISD)submits Form GSTR-6 for the period June 2020	June 2020	10-July-2020	06-July-2020	The supplier’s B2B details will be auto-populated in Form GSTR-6A in July 2020of the receiver ISD (i.e., next tax period)

To view the auto-drafted details in Form GSTR-6A, perform the following steps:

1. Access the http://www.gst.gov.in URL. The GST Home page is displayed. Login to the GST Portal with valid credentials. Click the Services > Returns > Returns Dashboard option.

Alternatively, you can also click the Returns Dashboard link on the Dashboard.

2. The File Returns page is displayed. Select the Financial Year & Return Filing Period for which you want to view Form GSTR-6A from the drop-down list. Click the SEARCH button. GSTR6A tile is displayed.

3. Download Form GSTR-6A: To download Form GSTR-6A details in excel

4. View Form GSTR-6A: To view Form GSTR-6A details directly on GST Portal

Form 3. Download GSTR-6A

3.1. In the GSTR6A tile, click the DOWNLOAD button.

3.2. Click the GENERATE EXCEL FILE TO DOWNLOAD button to download GSTR-6A details in excel.

3.3. A message is displayed that request has been acknowledged and the process may take up to 20 minutes to complete.

Note: If number of records are up to 500, Excel file will be generated instantly. However, if number of records are more than 500, the Excel file generation may take up to 20 minutes.

3.4. Once the file is generated, a download link “Click here to download File” will be enabled below the GENERATE EXCEL FILE TO DOWNLOAD button. Download the file by clicking the link and extract the zip file to the view the details in excel.

3.5. The excel file is downloaded.

Form 4. View GSTR-6A

4.1. In the Form GSTR-6A tile, click the VIEW button to view the details directly on GST Portal.

4.2. The Form GSTR-6A – AUTO DRAFTED DETAILS page is displayed.

Click the tile names to know more details:

5. 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

6. 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

7. 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

8. Amendments to Debit / Credit notes (including amendments thereof) 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

5. Input tax credit received for distribution

5.1 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, click the Input tax credit received for distribution tile.

5.2 Click the Supplier’s GSTIN hyperlink to navigate to view B2B Invoice summary.

5.3 Click the Invoice No. hyperlink to view the invoice details.

5.4 The item details are displayed.

Click here to go back to main menu

6. Debit / Credit notes (including amendments thereof) received during current tax period

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

6.2 Click the Supplier’s GSTIN hyperlink to navigate to view Credit/ Debit note summary.

6.3 Click the Credit or Debit Note No hyperlink to view the invoice details.

Scenario 1: You will see below screenshot, in case you have filed your returns/statements after delinking of credit and debit notes on the GST Portal.

Scenario 2: You will see below screenshot, in case you have filed your returns/statements before delinking of credit and debit notes on the GST Portal.

Scenario 3: You will see the below screenshot, in case you have saved your returns/statements before delinking of credit and debit notes and filed your statements/returns after delinking of credit and debit notes on the GST Portal.

6.4 The item details are displayed.

Click here to go back to main menu

7. Amendments to Input tax credit received for distribution

7.1 To view the details of amendment in inward supply invoices received from counter-party suppliers by the ISD, click the Amendments to Input tax credit received for distribution tile.

7.2 Click the Supplier’s GSTIN hyperlink to navigate to view amended B2B summary.

7.3 Click the Invoice No. hyperlink to view the invoice details.

7.4 The item details are displayed.

Click here to go back to main menu

8. Amendments to Debit/Credit Notes received during current tax period

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

8.2 Click the Supplier’s GSTIN hyperlink to navigate to view amended Credit/ Debit note summary.

8.3 Click the Credit or Debit Note No hyperlink to view the invoice details.

Scenario 1: You will see below screenshot, in case you have filed your returns/statements after delinking of credit and debit notes on the GST Portal.

Scenario 2: You will see below screenshot, in case you have filed your returns/statements before delinking of credit and debit notes on the GST Portal.

Scenario 3: You will see the below screenshot, in case you have saved your returns/statements before delinking of credit and debit notes and filed your statements/returns after delinking of credit and debit notes on the GST Portal.

8.4 The item details are displayed.

Click here to go back to main menu