Form GSTR-06A - Details of inward supplies made available to the ISD recipient on the basis of FORM GSTR-1 furnished by the supplier

Form GSTR-06A draft: inward supply details auto-populated; recipient must enter input credit for CGST/SGST/IGST.

Form GSTR-06A is a draft auto-drafted return for ISD recipients showing inward supplies auto-populated from suppliers' GSTR-1 and GSTR-5, listing supplier GSTIN, invoice details, place of supply, taxable value and IGST/CGST/SGST columns; the taxable person must enter the amount of input credit to be availed. The form includes sections for amendments to earlier-period inward supplies and for credit/debit notes, with differential values and tax amounts recorded, and notes that multi-lot supplies must be reported in the period when the last lot is received and recorded in the books.