How Fill The GSTR-6
Form GSTR-6
Return for input service distributor
Year Month
1. GSTIN
2. (a) Legal name of the registered person (b) Trade name, if any
3. Input tax credit received for distribution (Amount in Rs. for all Tables)
4. Total ITC/Eligible ITC/Ineligible ITC to be distributed for tax period (From Table No. 3)
5. Distribution of input tax credit reported in Table 4
GSTIN of recipient/State, if recipient is unregistered ISD invoice Distribution of ITC by ISD No. Date
Integrated Tax
Central Tax
State / UT Tax
CESS
5A. Distribution of the amount of eligible ITC
5B. Distribution of the amount of ineligible ITC
GSTIN of supplier
Invoice details Rate Taxable value
Amount of Tax
No Date Value Integrated tax Central Tax State / UT Tax
CESS
Description
Integrated tax
Central Tax
State / UT Tax
CESS
(a) Total ITC available for distribution (b) Amount of eligible ITC (c) Amount of ineligible ITC
6. Amendments in information furnished in earlier returns in Table No. 3
7. Input tax credit mis-matches and reclaims to be distributed in the tax period
Description Integrated tax
Central Tax
State/ UT Tax
Cess
7A. Input tax credit mismatch
7B. Input tax credit reclaimed on rectification of mismatch
8. Distribution of input tax credit reported in Table No. 6 and 7 (plus / minus)
GSTIN of recipient
ISD credit no. ISD
invoice Input tax distribution by ISD No. Date No.
Date
Integrated Tax
Central Tax
State Tax
CESS
8A. Distribution of the amount of eligible ITC
8B. Distribution of the amount of ineligible ITC
9. Redistribution of ITC distributed to a wrong recipient (plus / minus)
Original input tax credit distribution Re-distribution of input tax credit to the correct recipient GSTIN of original recipient ISD invoice detail ISD credit note GSTIN of new recipient ISD invoice Input tax credit redistributed No. Date No Date No. Date Integrated Tax Central Tax State Tax CESS 9A. Distribution of the amount of eligible ITC 9B. Distribution of the amount of ineligible ITC
Original details Revised details GSTIN of supplier No. Date GSTIN of supplier Invoice/debit note/credit note details Rate Taxable value
Amount of Tax
No Date Value Integrated tax
Central Tax
State / UT Tax
CESS
6A. Information furnished in Table 3 in an earlier period was incorrect 6B. Debit Notes/Credit Notes received [Original] 6C. Debit Notes/Credit Notes [Amendments]
10. Late Fee
On account of Central Tax
State / UT tax Debit Entry No.
Late fee
11. Refund claimed from electronic cash ledger
Description Fee Other Debit Entry Nos.
(a) Central Tax
(b) State/UT Tax
Bank Account Details (Drop Down) Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorized Signatory …………………………… Place Name of Authorized Signatory ….…………………… Date Designation /Status……………………………………
Instructions:
1. Terms Used: a. GSTIN: Goods and Services Tax Identification Number b. ISD: Input Service Distributor c. ITC: Input tax Credit.
2. GSTR 6 can only be filed only after 10th of the month and before 13th of the month succeeding the tax period.
3. ISD details will flow to Part B of GSTR-2A of the Registered Recipients Units on filing of GSTR 6.
4. ISD will not have any reverse charge supplies. If ISD wants to take reverse charge supplies, then in that case ISD has to separately register as Normal taxpayer.
5. ISD will have late fee and any other liability only.
6. ISD has to distribute both eligible and ineligible ITC to its Units in the same tax period in which the inward supplies have been received.
7. Ineligible ITC will be in respect of supplies made as per Section 17(5).
8. Mismatch liability between GSTR-1 and GSTR-6 will be added to ISD and further ISD taxpayer has to issue ISD credit note to reduce the ITC distributed earlier to its registered recipients units.
9. Table 7 in respect of mismatch liability will be populated by the system.
10. Refund claimed from cash ledger through Table 11 will result in a debit entry in electronic cash ledger.
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