GSTR-6: Return for Input Service Distributors (ISD)


GSTR-6: Return for Input Service Distributors (ISD)


What is Form GSTR-6?

Form GSTR-6 is a monthly return to be filed by all the Input Service Distributors (ISD) for distribution of credit (ITC) amongst its units.

Who needs to file Form GSTR-6 and is it mandatory to file this form?

Only those persons who are registered as Input Service Distributor (ISD) need to file Form GSTR-6. It is a mandatory return, to be filed on monthly basis. A ‘Nil’ return must be filed in case of no ITC being available for distribution or no ITC is being distributed during the month.

By when do I need to file Form GSTR-6?

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

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.

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. You do not have to file GSTR-6A.
You can view GSTR-6A by going to the Return Dashboard on the GST Portal and clicking on ‘PREPARE ONLINE’ on GSTR6A tile.

What are the pre-conditions for filing Form GSTR-6?

Pre-conditions for filing of Form GSTR-6 are:

  • Recipient should be Registered as an ISD and should have an active GSTIN.
  • Recipient should have valid login credentials (i.e., User ID and password).
  • Recipient should have valid and non-expired/ unrevoked Digital Signature Certificate (DSC which is mandatory for companies, LLPs and FLLPs).
  • Recipient should have with them an active mobile number which is indicated in their registration details furnished to GST Portal at the time of registration or amendment thereof for authentication through EVC.
  • Recipient will have an option to file Form GSTR-6 for cancelled GSTINs for the period in which it was active.

Details of GSTR 6

Every Input Service Distributor is required to file GSTR 6. They can know the details of their input credits from GSTR 6A which is auto generated.

The heads under GSTR 6 for which the following details are to be furnished are as follows:

  • GSTIN of the dealer is to be furnished.
  • Name of the registered taxpayer (auto populated).
  • Invoice wise details of all the inputs received that is distributed as an Input Tax Credit (ITC) (auto populated).
  • Total of all the input tax credits of ISD segregated into Total ITC/Eligible ITC/ Ineligible ITC to be distributed.
  • Distribution of input tax credit reported in Table 4.
  • Any Amendments which are required to be made in information furnished in earlier returns in Table No. 3.
  • Input tax credit miss-matches and reclaims to be distributed in the tax period.
  • Any changes to be made to the amount of credit distributed to dealers can be furnished here.
  • Redistribution of ITC distributed to a wrong recipient.
  • Late Fees that is paid by the dealer has to be entered in this head
  • This table will contain details of refund to be claimed from the electronic cash ledger.

Late fees for delayed filing of GSTR 6

The late fees for non-filing or filling after the due date of GSTR 6 is Rs 50 per day, upto a maximum of Rs 10,000 per return.

What happens after Form GSTR-6 is filed?

After Form GSTR-6 is filed:

  • ARN is generated on successful filing of the Form GSTR-6 Return.
  • An SMS and an email are sent to the applicant on their registered mobile and email id.

What are the modes of signing Form GSTR-6? 

  • Digital Signature Certificates (DSC) are the digital equivalent (that is electronic format) of physical or paper certificates. A digital certificate can be presented electronically to prove one’s identity, to access information or services on the Internet or to sign certain documents digitally. In India, DSC are issued by authorized Certifying Authorities. The GST Portal accepts PAN based DSC’s only.
  • The Electronic Verification Code (EVC) authenticates the identity of the user at the GST Portal by generating an OTP. The OTP is sent to the mobile phone number of the registered mobile phone of Authorized Signatory filled in part A of the Registration Application.

Krishnakant Jakhotia
Mobile No :-9422507911
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