Components of a valid ISD Return (GSTR-6)


Components of a valid ISD Return (GSTR-6)

 

 

What is GST?

GST, Frequently Asked Questions

 

Components of a valid ISD Return (GSTR-6)(The information given here is valid only after introduction of GST likely to be in 2016 and also subjected to changes by GST law drafting committee and other concerned authorities)

 

This return form would capture the following information:

1. Basic details of the Taxpayer i.e. Name along with GSTIN

2. Period to which the Return pertains

3. Final invoice-level inward supply information pertaining to the tax period separately for goods and services on which the ITC is being claimed. This will be auto populated on the basis of GSTR-1 filed by the Counterparty Supplier of the taxpayer. The same may be modified i.e. added or deleted by the Taxpayer while filing the ISD return. The recipient would be permitted to add invoices (not uploaded by the counterparty supplier) if he is in possession of invoices and have received the services.

4. Details of the Invoices along with the GSTIN of the receiver of the credit i.e. to whom the ISD is distributing credit.

5. There will be separate ISD Ledger in the return that will detail the Opening Balance of ITC (to be auto- populated on the basis of previous return), credit for ITC services received, debit for ITC reversal and ITC distributed and Closing Balance.

3..6.2 This return would be filed by 15th of the succeeding month. Late filing would be permitted on payment of late fees only.

 

 

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Invoices pertaining to exempted including Nil rated supply under GST

Invoice pertaining to Export and deemed export supply

Invoices pertaining to B2C transactions 

Invoice level information details for GST returns

Components of a valid TDS Return (GSTR-7):

Components of a valid ISD Return (GSTR-6)

Non-Resident Foreign Taxpayers (GSTR-5)

Quarterly Return for compounding Taxpayers (GSTR-4)

Components of valid GST Return (GSTR-3)

GST Return for Inward Supplies received by the Taxpayer (GSTR-2)

GST Return for Outward Supplies made by the Taxpayer (GSTR-1)

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