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In our previous blog How to File GSTR-2 PART-4, we discussed about the different components of table 6 of GSTR-2. In this blog, we will discuss about furnishing details of Debit/Credit Note in 6C of GSTR-2. This blog is your guide to file GSTR-2 -Table 6C
In 6C of GSTR-2, the details of Debit Note or Credit Note issued during the month will be captured. Below are scenarios in which Credit Note and Debit Note will be recorded by your supplier.
From the perspective of recipient, it will be opposite. The Credit Notes issued by supplier will be accounted as Debit Notes and Debit Notes issued by supplier will be Credit Notes.
The details of debit note/credit notes for supplies from a registered dealer and unregistered dealer need to be furnished separately in GST portal as shown below:
The details in this table will be auto-populated based on the credit/debit notes added by your supplier. To know more, please visit scenarios and examples discussed under 6A in How to File GSTR-2 PART-4.
Apart from the details of Debit Note/Credit Note, the details of Refund voucher will also be captured in 6C. If no supply is made and subsequently, no tax invoice is issued by your supplier against advance payment made by you, a refund voucher will be issued by the supplier. Based on the details of refund voucher reported by your supplier in Table 9B of GSTR-1, the details of refund voucher will be auto-populated in 6C of GSTR-2.
The auto-populated details needs to be reconciled with books of account and accordingly, you need to perform any of the actions listed below:
You need to manually select a particular Debit/Credit Note and perform any of the above actions.
To perform the above actions, Login to the portal->Returns -> Returns Dashboard Select the Financial Year & Return Filing Period -> Click ‘Prepare Online under GSTR-2’ -> ‘Click’ ‘6C’ to see the Debit/Credit Notes added by your supplier as shown below:
The details will be shown as per suppliers, GSTIN-wise and to see the invoice-wise details, click the Supplier’s GSTIN link under the ‘Supplier Details’ column.
After reconciling the details with books of accounts, you can either modify, accept, reject or keep the notes in pending state which are added by the supplier.
To modify, you need to click on ‘Action’ and edit the details of debit/credit note as shown below:
To Accept, Reject and to keep the debit/credit pending, select the invoice and perform the action as shown below:
After performing the above action, a success message will be displayed that the note is accepted/ rejected/marked as pending as shown below:
To add missing Credit/Debit Notes/refund voucher details not uploaded by Supplier, you need to go the landing page of ‘Credit/Debit Notes – Supplier Details page’. From previous screen, click ‘BACK’ to go to landing page as shown below:
On clicking on ‘ADD CREDIT NOTE/DEBIT NOTE’, the following details need to be furnished:
If PoS (place of supply) of the goods/services is in the same State as that of the supplier, the transaction is an Intra-State transaction and accordingly, the tax head as Central Tax and State/UT Tax appear. In case, PoS is from a different State, it is Interstate transaction and accordingly, IGST will appear.
Once the debit note/credit note is added, a message is displayed that the note is added and the landing page will be shown as below:
Once the invoices are added and required actions are performed, summary of the invoice details such as number of invoices added along with total taxable value, total tax and total ITC available will reflect in table 6C as shown below:
To know how to furnish details of Debit/Credit Notes form unregistered supplier, please read our next blog guide to File GSTR-2 PART-6.
< How Computerized Accounts can Help your Business under GST
Understanding GSTR-2 Part 6 >
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