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GSTR-06 is a monthly return that has to be submitted by every taxpayer registered as Input Service Distributor under GST. The due date for filing GSTR-6 as per GST Act is 13th of next month*.
28th May 2021
The due date to file GSTR-6 for April and May 2021 is extended up to 30th June 2021.
1st May 2021
The due date to furnish GSTR-6 for April 2021 has been extended up to 31st May 2021.
Step 1: Login to GST Portal.
Step 2: Click on ‘RETURN DASHBOARD’.
Step 3: Select the month and year of filing form the drop-down and click on ‘SEARCH’.
Step 4: There will be only 2 tiles on the screen. On the tile ‘Return for input service distributor GSTR6’ click on ‘PREPARE ONLINE’.
Step 5: Scroll down to the bottom of the page. Click on ‘GENERATE GSTR6 SUMMARY’.
A confirmation message is displayed. The details are auto-populated in some time.
Note: This is an important step. By clicking on this button the details in GSTR-06A will be auto-populated in your GSTR-06. GSTR-06A is a document that contains all the details of your inputs filed by your suppliers in GSTR-1 & GSTR-05.
Step 6: 3 – Input tax credit received for distribution Once the details are auto-populated you need to click on ‘3 – Input tax credit received for distribution’. You should be able to see a list of GSTIN of vendors from whom you have purchased supplies. Verify the details by going into each vendor by clicking on the GSTIN.
There are 5 types of action that can be taken here-
Note: These actions can be taken and changed any number of times before filing the return.
Step 7: 6B – Debit Notes/ Credit Notes Received This tile contains the details of all the Debit and Credit Notes filed by your supplier. The action to be taken here is same as the above step. Accept, Reject, Modify, Pending or Add Invoice in this step.
Step 8: 5, 8 – Distribution of input tax credit (ISD Invoices & ISD Credit notes) This is one of the most important steps in filing GSTR-06. Click on ‘Add Document’. Enter the following details:
Click on ‘SAVE’ button after entering all the details.
Step 9: 4 – Total ITC available and Eligible ITC/Ineligible ITC distributed: Click on ‘CALCULATE ITC’. This will display the total ITC, eligible ITC and Ineligible ITC.
Step 10: Preview and Submit the return. Once the return is filed the status of the return on ‘RETURN DASHBOARD’ gets changed to ‘Filed’.