Filing of gstr 6 and 6a

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komal (Querist)
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25 April 2018 Hello friends,
we have issued invoice to a client with his ISD GSTIN but we as a supplier forgot to mention while uploading GSTR -1 of that month. Now counter party has taken credit and filed GSTR-6 and its showing in my GSTR -1 in current period based on his filing.

now my question is whether GSTR 6A is for ISD or for a person(Supplier) who has issued invoice.

because as a supplier i have only option either to accept or delete.

please answer asap.

Guest

Guest (Expert)

02 May 2018 Is that Invoice which is uploaded by ISD is showing in your GSTR 1

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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24 July 2024 In the context of GST returns and Input Service Distribution (ISD), here's how GSTR-6 and GSTR-6A are relevant:

### GSTR-6 (ISD Return)
1. **Purpose**: GSTR-6 is the return that an Input Service Distributor (ISD) files to distribute the Input Tax Credit (ITC) to its branches or units based on the invoices issued by the ISD for services received.

2. **Content**: It includes details of the credit received, credit distributed, and any adjustments made during the tax period.

3. **Filing by ISD**: The ISD (in this case, your client who received the service and claimed credit) files GSTR-6 to distribute the ITC to various branches or units of the organization.

### GSTR-6A (Auto-drafted details of GSTR-6)
1. **Purpose**: GSTR-6A is a system-generated form that captures the details of inward supplies (invoices on which credit has been availed) as per the GSTR-6 filed by the ISD.

2. **Recipient's Perspective**: As a supplier, you will see these details in your GSTR-1A (auto-populated details of supplies from GSTR-6A). It helps you reconcile the information your client has used to claim credit against the invoices you issued.

3. **Acceptance or Rejection**: In your GSTR-1, you will find these details under GSTR-1A. You have the option to accept or reject these auto-populated details. Accepting means you acknowledge that the credit has been availed by your client correctly. Rejecting means you dispute the claim, and it requires further reconciliation with your client.

### Resolution to Your Query
- **GSTR-6A is for Suppliers**: As a supplier, GSTR-6A provides you with information about the invoices on which credit has been availed by your client (ISD). It's part of your reconciliation process to ensure accuracy in GST filings.

- **Action Required**: Since your client (ISD) has already filed GSTR-6 and distributed credit based on the invoices issued by you, you should review GSTR-1A (GSTR-6A details) carefully. If everything is correct, you can accept it. If there are discrepancies (like missing invoices in your GSTR-1), you may need to rectify your GSTR-1 accordingly.

In summary, GSTR-6 is filed by ISDs to distribute credit, GSTR-6A provides auto-drafted details to suppliers (you), and your action in GSTR-1 involves accepting or rejecting these details based on reconciliation with your records. Always ensure timely and accurate reconciliation to maintain GST compliance.

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