GSTR-6A Reconciliation and ISD Distribution Process

ExpressGST || GSTR-6A Reconciliation and ISD Distribution Process


GSTR-6A Reconciliation
To reconcile GSTR-6A data from the GST portal with company books to identify matches, discrepancies, and unrecorded transactions.

Step-by-Step Process
Step 1: Access PAN View
  1. Navigate to PAN View within the application.
      
  1. This section provides a consolidated view of companies based on their PAN.
Step 2: Select Company
  1. Go to Client Master → PAN-Wise View and select the required company.
      
  1. Alternatively, you may access the ISD Dashboard directly through the Client Master.
      

Step 3: Open Reconciliation Summary
  1. Navigate to ISD - PAN Level Reconciliation Summary → Books Vs 6A.
      

Step 4: Invoice-Level PAN Reconciliation
  1. All GSTR-6A data from the GST portal will be displayed.
  2. Data for a single PAN under multiple GSTINs is also reflected here.
  3. Click Import Book Data to upload company records using the provided Excel template.
      

Step 5: Run Reconciliation
  1. After importing book data, click Run Reco.
  2. The reconciliation status will be generated as follows:
    1. Matched
    2. Partially Matched
    3. In 6A Only
    4. In Books only
    5. Cross matched
    6. Cross Partial Matched
      
Step 6: View Supplier-Wise Summary
  1. Supplier-wise reconciliation can also be accessed for a summarized view of all transactions.
      
      

ISD Distribution
An Input Service Distributor (ISD) allocates Input Tax Credit (ITC) of common services to multiple branches or units of a company under GST.

Purpose: To ensure fair and accurate allocation of shared service costs and ITC among all recipient units.

Key Details:

      

Step-by-Step Process to Distribute ISD Credit Using Software
Step 1: Access PAN View
  1. Navigate to PAN View to see the status of companies under the selected PAN.
Step 2: Select Company
  1. Go to Client Master → PAN-Wise View.
  2. Select the relevant company for distribution.
Step 3: Open Distribution Summary
  1. Click on Distribution Summary.
  2. This option is available in the Multi-PAN Dashboard.
  3. By clicking on "Distribute" Button, you can access the Distribution Table.
      
For Single-PAN ISD Users:
  1. The Distribution Dashboard will appear company-wise.
  2. By clicking on the respective month’s option, you can access the Distribution Table.
      

Step 4: Initiate Distribution
  1. The system displays a list of all registered and unregistered companies under the same PAN.
  2. Click Do Distribution Based on Invoices.
      

Step 5: Allocate ISD Credit
  1. Left table: Invoice-wise ISD available for distribution.
  2. Right table: List of branches (Normal Taxpayers) eligible to receive credit.
      

Step 6: Complete Distribution
  1. Select the invoices and corresponding branches.
  2. Click Distribute to complete the process.
      

Note: Distributed ISD will be visible in the recipient branches GSTR-6 Tables 5 and 8.

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