Scope and mapping of GSTR 6 Input formats

Table in Return

Whether Populated in 6A

Is Action Required to be taken by client

Input categories defined by IRIS Sapphire

3

 

Input tax credit received for distribution

Yes

Yes

Regular transactions and CDN – Here the scope will be related to all B2B and CDN data including amendments thereon will get covered

4

Total ITC/Eligible ITC/Ineligible ITC to be distributed for tax period (From Table No. 3)

No

NA

Auto-populated by GST System

5A

Distribution of the amount of eligible ITC

No

NA

ISD Invoices and Credit Notes – Here the scope will be all ISD invoices related to ITC distribution and credit notes issued thereon, and also amendment in the ISD distribution will get covered

5B

Distribution of the amount of ineligible ITC

No

NA

6A

Information furnished in Table 3 in an earlier period was incorrect

Yes

Yes

Regular transactions and CDN – Here the scope will be related to all B2B and CDN data including amendments thereon will get covered

6B

Debit Notes/Credit Notes received [Original]

Yes

Yes

6C

Debit Notes/Credit Notes [Amendments]

Yes

Yes

7A

Input tax credit mismatch

No

NA

Auto-populated by GST System

7B

Input tax credit reclaimed on rectification of mismatch

No

NA

Auto-populated by GST System

8A

Distribution of the amount of eligible ITC

No

NA

ISD Invoices and Credit Notes – Here the scope will be all ISD invoices related to ITC distribution and credit notes issued thereon, and also amendment in the ISD distribution will get covered

8B

Distribution of the amount of ineligible ITC

No

NA

9A

Re-distribution of the amount of eligible ITC

No

NA

9B

Re-distribution of the amount of ineligible ITC

No

NA

10

Late Fee

No

NA

 

11

Refund claimed from electronic cash ledger

No

NA