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 taxperiod (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 alsoamendment 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 alsoamendment 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 | |
