SUB GST p6.9

What is GSTR 6 & How to file GSTR 6?

4 May 2020

GSTR-6 – Return for Input Service Distributor

Input service distributor means an office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services and issues a prescribed document to distribute the credit of central tax, State tax, integrated tax or Union territory tax paid on the said services to a supplier of taxable goods or services or both having the same Permanent Account Number(PAN) as that of the said office.

An input service distributor(ISD) is not required to file a statement of outward supplies with its return. It needs to file only a monthly return in Form GSTR-6 electronically through the common portal. Form GSTR-6 contains the details of input tax credit received for distribution, total ITC/ eligible/ ineligible ITC to be distributed for the tax period, distribution of ITC, details of debit/ credit notes, etc.

What is the Last date of filing return?

The details in GSTR-6 should be furnished on/before the 13th of the month succeeding the calendar month. GSTR-6 can only be filed after the 10th of the month and before the 13th of the month succeeding in the tax period.

Auto-population of input tax credit received for distribution 

The details of input tax credit received for distribution by an Input service distributor (ISD) will be auto-populated in Form GSTR-6A. Such details are auto-populated in Form GSTR-6A when the registered suppliers file their GSTR-1. Input service distributor (ISD) can view the auto-populated details of ITC received for distribution in GSTR-6A.

What are the Contents of GSTR-6?

Basic & Other Details

• GSTIN 

• Legal name and Trade name 

• Late Fee [Table 10] 

• Refund claimed from electronic cash ledger

Details regarding Inward and Outward Supplies

• Input tax credit received for distribution

• Total ITC/ Eligible ITC/ Ineligible ITCto be distributed for a tax period

• Distribution of input tax credit reported in Table 4

• Amendments in the information furnished in earlier returns

• Input tax credit mismatches and reclaims to be distributed in the tax period

• Distribution of input tax credit reported in Table No. 6 and 7

• Redistribution of ITC distributed to the wrong recipient (plus/minus)

Details of GSTR-6 to be available in GSTR-2A of the recipients

The details of invoices furnished by an Input service distributor (ISD) in his return will be made available to the respective registered recipients of credit in their GSTR 2A (Form GSTR 4A in case of composition supplier).