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GSTR6 Return Filing, Format, Eligibility & Rule


We the understanding of GST widens, it becomes pivotal to clarify more on one of the primary stakeholders of GST, the Input Service Distributor (ISD). They are those of the office of the supplier of goods or services or both which receives tax invoices towards receipt of input services and issues a prescribed document for the purposes of distributing tax credits.

What is GSTR-6?

The GSTR-6 form is a periodical return form required to be updated by an input service distributor (ISD) at the GST Portal. It contains the details of ITC (Input Tax Credit) received by an ISD and also contains all the documents issued for distribution of ITC and the manner of distribution of such credit against all the relevant tax invoices. GSTR 6 has to be filed by every ISD, even if it is a nil return.

What is GSTR-6A?

GSTR-6A is an auto-generated form based on the details provided by the suppliers of an ISD, in their Form GSTR-1. However, it is to be noted that Form GSTR-6A is a read-only forum, and any changes to be made in it, have to be done while filing the GSTR-6 form. One can view the Form GSTR-6A by going to the return dashboard on the GST portal.

When is the GSTR-6 last date?

As discussed above, filing GSTR-6 involves 2 forms – Form GSTR-6 and Form GSTR-6A. Out of these 2, only GSTR-6 needs to be filed. Form GSTR-6A is a read-only form made available to view the details inward supplies.

Thus, for an ISD, filing dates will be only for GSTR-6.

Form GSTR-6 to be filed by the 13th of the following month. In form GSTR-6, you need to furnish the details of ITC distributed.

How to revise GSTR-6?

There is no provision under GST for revising Form GSTR-6. Any mistakes made in the return can be corrected while filing Form GSTR-6 for the following month.

GSTR 6 Format

An input service distributor will need to file Form GSTR-6, only after adding, correcting or deleting the details in Form GSTR-6A. Hence most of the details in Form GSTR-6, will be auto-populated from the details furnished and approved in Form GSTR-6A.

How to file GSTR-6

Following are the details to be provided in the GSTR-6 form, spread across 11 tables:

  • GSTIN – Here one needs to provide the GSTIN of the dealer for whom the return is being filed.
  • Name of the Registered Person – Name of the taxpayer will be auto-populated.
  • Input tax credit received for distribution – Details in this section will be auto-populated. The section will contain invoice wise details of all the inputs received, for which ITC is being distributed.
  • Total Eligible ITC for the tax period – This section shall contain the total of all the ITC credited to the Input Service Distributor, segregated into total amount of ITC, eligible ITC and ineligible ITC.
  • Distribution of ITC reported in Table 4 – This section is where the entire distribution of ITC is reported by the ISD in the return. Based on this, the dealer to whom the credit is distributed will be able to claim the ITC.
  • Amendments in information furnished in earlier returns in Table 3 – If there is any mistake in the invoice details for inward supplies provided in the previous returns, it can be corrected here.
  • ITC mismatches and reclaims– Changes to the total ITC on account of mismatch or ITC reclaimed on rectification of mismatch can be done in this section.
  • Distribution of ITC reported in Table 6 & 7 – Changes to be made to the amount of credit distributed to dealers on account of details entered in Table 6 & 7 can be done in this section.
  • Redistribution of ITC distributed to a wrong recipient – Any incorrect distribution of ITC to the dealers in the previous returns can be entered in this section.
  • Late Fees – (if any) that is paid by the dealer has to be entered in this section.
  • Refund claimed from electronic cash ledger – This will include details of refund to be claimed from the electronic cash ledger.

Find Your GSTR-6 Form here: GSTR-6

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