Know everything about GSTR-6 for Input Service Distributor. Visit H&R block guide section to know the heading that appears under GSTR-6 and their significance.

All you Need to Know about Form GSTR-6

Last Update Date : January 09, 2018

What is Form GSTR-6?

The Goods and Services Tax Return-6 is a document/statement filed on a monthly basis by Input Service Distributors.

Who can File Form GSTR-6?

Every taxable person registered as an Input Service Distributor (ISD) is required to furnish details of input credit distributed in form GSTR-6.

When to File Form GSTR-6?

The GSTR-6 for a particular month can be filed upon the completion of that month. The last day for filing this return is before the 13th of the following month. (E.g.: If you are filing the GSTR-6 for April 2018 then, it has to be filed before the 13th of May 2018.)

What details are included in GSTR-6?

GSTR-6 contain the details of:

  • inward supplies received/purchases made from other registered taxpayers on which an Input Credit is available for Distribution and
  • input tax credit distributed among the branches of the organisation.

Proforma of Form GSTR-6

Here you can see the complete format of the Form GSTR-6.

Headings that Appear under GSTR-6 and their Significance

Most of the headings under this return are auto-populated from counter-party GST return.

# Headings Details to be furnished
1 GSTIN (Goods and Services Taxpayer Identification Number ) 15 digit state-wise PAN number which will be auto-populated at the time of filing a return.
2 Legal Name of the registered person Will be auto-populated when a taxpayer will login to the common GST portal
3 Tax Period Period/month or year of tax to which the Return pertains (for which GSTR-6 is being filed); to be selected from drop-down menu
4 Input Tax Credit received for Distribution ISD need to furnish details of supplies received from a registered person and the amount of input credit available for the current tax period.
The entire details of inward supply will be auto-populated from counter-party GSTR-1 and GSTR-5.
Under this heading, the taxpayer needs to enter the amount of credit available for CGST/SGST/IGST as the case may be.
In case, purchases have been made in more than one lot, the details of the invoice should be reported in the return period in which the last lot has been received and recorded in books of accounts.
5 Total ITC/ Eligible ITC/ Ineligible ITC to be distributed for the tax period Here, the eligible and ineligible credit bifurcation from the total ITC which is available is required to be given CGST/SGST/IGST wise.
6 Distribution of ITC from above The ITC (eligible/ineligible) allocable to the respective recipient shall be shown here, tax-wise separately.
7 Amendment to Distribution documents and debit or credit notes of earlier tax periods Any amendment in any distribution document and debit /credit note about previous months shall be reported under this heading.
8 ITC mismatch and reclaims to be distributed in the tax period Under this heading, Reversal and Reclaim of ITC shall be reported and such reversal or reclaim as the case may be, shall be allocated amongst the recipients tax wise.
9 Redistribution of ITC distributed to a wrong recipient In this field, the details of original distribution document and the details of redistribution documents are required to be specified recipient wise as well as invoice wise.
10 Late Fee Here, the late fee on account of CGST/SGST/IGST is required to be mentioned.
11 Refund claimed from Electronic Cash ledger If any refund is to be claimed from electronic cash ledger, the details of the same are required to be mentioned here along with the bank details specified therein.

Upon filling up all the sections of the GSTR-6, a taxpayer is required to declare the authenticity of the document and sign it electronically.

Have you Filed your GST Returns Yet?

Our experts at earlyGST can help you file all your GST returns and help you with GST compliance. Get your GST returns filed now!

  • Share: