GSTR-6

GSTR-6 is a monthly return to be filed by an Input Service Distributor (ISD).

It will contain details of input tax credit received and distributed by the ISD.

It will further contain details of all documents issued for the distribution of input credit and the manner of distribution.

Due Dates of Filing GST Returns

These returns are as per the CGST Act*

GSTR 6: Return Filing

1. What is GSTR 6?

GSTR 6 is a monthly return that has to be filed by an Input Service Distributor.

It contains details of ITC received by an Input Service Distributor and distribution of ITC.

There are a total of some sections in this return.

2. Why is GSTR 6 important?

GSTR 6 contains details of all the documents issued for distribution of Input Tax Credit and the manner of distribution of credit and tax invoice on which credit is received.

GSTR 6 has to be filed by every ISD even if it is a nil return.

3. When is GSTR 6 due?

The due date for filing of GSTR 6 as per GST Act is 13th of next month.

Late fees have been reduced to Rs. 50 per day. However, no provision for reduction is made where NIL return is filed.

4. Who should file GSTR 6?

GSTR 6 has to be filed by every Input Service Distributor.

5. How to revise GSTR 6?

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

6. What is GSTR 6A?

GSTR 6A is an automatically generated form based on the details provided by the suppliers of an Input Service Distributor in their GSTR 1.

GSTR-6A is a read-only form. Any changes to be made in GSTR-6A have to be done while filing GSTR-6.

Note: You do not have to file GSTR-6A. It is a read-only document.