GSTR 6A Auto drafted rules under GST returns

Auto drafted rules GSTR 6A


At the point when to record GSTR 6A? What are the substances in GSTR 6A? How does GSTR 6A function? What is GSTR 6A? Who needs to record GSTR 6A?


What is GSTR 6A?

GSTR 6A is auto drafted rules GSTR 6A.  GSTR 6A is arranged to use for Auto drafted rules.


When to file GSTR 6A?

GSTR 6A has to be filed on 13th of the next month


Who has to file GSTR 6A?

Input Service Distributor has to file GSTR 6A.


Apart from contents auto populated including from GSTR1 and GSTR5,   the details of amendments to details of inward supplies received in earlier tax periods, Details of Credit/Debit Notes, Amendment to Details of Credit/Debit Notes of earlier tax periods etc. also are reflected.

Taxable person will have to enter the amount of credit to be availed for CGST/SGST or IGST as the case may be.  If the supply is received in more than one lot, the invoice information should be reported in the return period in which the last lot is received and recorded in the books of accounts.


The details about GSTR 6A is explained above. If you would like to add more information about GSTR 6A, comment below:



Click here to know GST exemption list of goods or service|

GST rate payable for goods or service, click here

A complete guide for enrolling GST common portal for registration in India

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods? 

Export procedures and documentation


Rectification of advance ruling, CGST Act, 2017

Sums due to be paid notwithstanding appeal, of CGST Act, 2017

 Fine for failure to furnish statistics, Sec 124, CGST Act, 2017

Detention, seizure and release of goods and conveyances in transit, CGST Act, 2017t

Presumption of culpable mental state, CGST Act, 2017

CGST Act, 2017 Migration of existing taxpayers

 Special provision for payment of tax by a supplier, CGST Act 2017

 CGST Act, 2017 Admissibility of micro films, facsimile copies of documents

 CGST Act, 2017 Common Portal

 Persons deemed to be public servants, Sec 156 CGST Act, 2017

 CGST Act, 2017 Levy of fee

Rounding off of tax, Section 170, CGST Act, 2017

 CGST Act, 2017 Removal of difficulties

 IGST Act,2017 Application of provisions

Section 31 of CGST Act, 2017 Tax invoice

 CGST Act, 2017 Amount of tax to be indicated in tax invoice and other documents, Sec 33.

 CGST Act, 2017 Accounts and other records, Section 35

Matching, reversal and reclaim of input tax credit, CGST Act,2017

 CGST Act, 2017 Levy of late fee, Sec 47

CGST Act, 2017 Self-assessment

Section 6 of UTGST Act, 2017



Sandeep Sharma: Still GSTR 6A is not clear please clear the details If possible.

Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers