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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
