GSTR 6
The user has to go to the “GST Return” module in the navigation sidebar.
Select the GSTIN and return period, for which the return will be filed. Then click the GSTR-6 Tile on the File GSTR-6 button.
Data Import
GSTR-6 invoices can be imported on the GST Portal via 2 methods.
GSTR-6 Offline Tool Template
Traditionally users have a practice to prepare their GSTR-6 returns on the Offline Tool provided by the GST. Users can download the offline utility from Masters India GST Software and then upload the same for data preparation.
Click on the "Import" button in the Import section.
Download the Offline Utility by clicking on the download icon in the table.
Prepare the data in the Excel downloaded and save the same.
Locate the file on the system after clicking the "Choose File" button.
Choose the "Govt Offline Utility" option in the "Select Document Type" field and click on "Submit".
Invalids and duplicates are reflected on the Import screen just like the "Data Import" module.
Masters India Templates
Users can import their B2B and CDN invoices using the Masters India import templates in the "Data Import" Module. Refer to the Data Import Manual to learn the same.
Importing ISD Invoices using the MI Template
Users can import the ISD invoices using simple templates provided by Masters India. Just like Offline Utility, users can download the MI ISD template from the import screen, prepare the data in it and import it on the GST Software. (Read the steps to import GST Offline Utility above)
Prepare
The "Prepare" section shows the summary of the invoices imported on MI GST software, which will then be uploaded to the GST Portal.
The B2B and CDN invoices would be summarized under the Purchase Invoice headers and the ISD invoices would be summarised under the ISD invoices Header.
Preparation Methods
Users can prepare their GSTR-6 Form via two methods:
GST Offline Utility
If data is added by importing GST Offline Utility, then the data would be directly summarised in the "Prepare Section"
Purchase Register
The data imported from the "Data Import" Module can be used to prepare the GSTR-6 Form.
Firstly, users need to import their B2B and CDN data on the Purchase Data of the "Data Import" Module.
Then in the Prepare section, users need to select the "Purchase Register" option in the "Autofill with" field.
The data would be synced and summarized from the Purchase Register. ISD/ISDA invoices can be prepared by importing the data using the MI ISD Template.
GSTR 6A vs PR Reconciliation
The data imported from the "Data Import" Module can be used for reconciliation against the GSTR-6A records.
Firstly, users need to import their B2B and CDN data on the Purchase Data of the "Data Import" Module.
Then users need to configure and perform invoice matching in the GSTR-6A vs Purchase Register Reconciliation. (Refer to the GSTR-6A vs Purchase Register Reconciliation manual to know more about the same)
Then on the Prepare section, users need to select the "GSTR-6A vs Purchase Register " option in the "Autofill with" field.
Users can select the required match bucket at their convenience to Autofill their data.
The data would be synced and summarized from the Purchase Register. ISD/ISDA invoices can be prepared by importing the data using the MI ISD Template.
Viewing/Editing Invoices
Users can view/edit the invoice used in the GSTR-6 form preparation.
Click on the "View Invoices" button for the Purchase Invoices or ISD Invoices headers as required.
Click on the three dots under the Action Column and then click on Edit. Users can also delete the invoice by clicking on "Delete".
Once the Edit screen opens, the user can make the required changes and the same should be submitted by clicking the button below.
Upload Data
After the data is prepared for the Invoice levels, the user has to upload the data to the GST portal from the "Upload Data" section.
Process to Upload GSTR-6 Data
Go to the "Upload Data" section. In the "Pending for Upload" sub-section, the user can upload the invoices. Click on the "Upload Data" button, to upload all the invoices to the GST portal.
After the data has been uploaded successfully, the user will get a “Success” message for the uploaded invoices/summaries. Whenever GSTR-6 invoices are uploaded, they are removed from the “Pending for Upload” section.
Upload History
In case, the upload of any invoice type or summary type fails, the user will get a response for it as well as user can download the error file for the same. Users can check the error, make respective changes and then try to upload again.
The user can download the error file for the failed jobs which showcases the error has to be fixed in the data and then the user can try re-uploading the data.
ITC Distribution and ISD Reconciliation Upload
Once the invoices are uploaded successfully, the data for "Table 4" in GSTR-6 will be prepared by the GST. Users need to move to the "ITC Distribution" section for further steps.
Table 4 ITC Details
Masters India will fetch the prepared Table 4 from the GST portal and the same will be visible under the "ITC Distribution" section.
To see the ITC Distribution details summary, we can view them under the ITC Distribution section:
Total ITC available and eligible/ineligible ITC
Here the summary of eligible and ineligible ITC will come from the Distribution of ITC(ISD Invoice & Credit Notes) & Redistribution of ITC distributed in earlier Returns.
Distribution of ITC (ISD Invoice & Credit Notes)
Here total ITC that a parent ISD business distributes to its child branches will come.
Redistribution of ITC Distributed in an earlier return.
Here the amended invoices issued by the child against the parent will come.
Distributed Credit Reconciliation Table Setoff
The utilization of ITC for distribution must be furbished as per the Table provided by GST. Users need to show, that how they distributed their ITC (as per Table 4 row (a)) under IGST, CGST, SGST and CESS.
Instead of calculating the utilization manually, users can just click on the "Set Off ITC" button at the top of the reconciliation table and all the values would be set off accordingly.
Users can also edit the table/ITC utilization as per their requirements.
ITC Distribution Upload
Users need to upload the distributed ITC in the reconciliation table, to the GST Portal. Click on the "Upload ITC Distribution" button to do the same.
Users can check the upload history of the same by clicking on the "Upload History" button.
File Return
Once all the data is uploaded properly, the user needs to file their return. Users need to go to the "File Return" section.
Click on the "Proceed to File" button.
Once the user receives a success message, then they can click on the "File with EVC" button. An OTP would be generated and sent, which needs to be filled in the pop-up box.
Click on the enabled "File GSTR-6" button to file the return.
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