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Every Input Services Distributor is required to file a monthly return furnishing details of invoices on which credit has been received.

In this article we will discuss the following in detail –

  1. What is GSTR 6?
  2. Why is GSTR 6 important?
  3. When is GSTR 6 due?
  4. Who should file GSTR 6?
  5. How to revise GSTR 6?
  6. What is GSTR 6A?
  7. Details to be provided in GSTR 6

1. What is GSTR 6?

GSTR 6 is a monthly return that has to be filed by an Input Service Distributor.

It contains details of ITC received by an Input Service Distributor and distribution of ITC.

There are a total of 11 sections in this return.

 

2. Why is GSTR 6 important?

GSTR 6 contains details of all the documents issued for distribution of Input Tax Credit and the manner of distribution of credit and tax invoice on which credit is received.

GSTR 6 has to be filed by every ISD even if it is a nil return.

 

 

3. When is GSTR 6 due?

The due date for filing of GSTR 6 is 13th of next month.

 

Latest Update:

As per 23rd GST Council meeting on 10th November 2017

Due date of GSTR-6 of July 2017 (filed by an input service distributor)  has been extended to 31st December 2017.

Due dates for the months August to October will be notified later.

4. Who should file GSTR 6?

GSTR 6 has to be filed by every Input Service Distributor.

5. 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.

 

4. What is GSTR 6A

This form is like GSTR 2A which gets generated automatically based on the details provided by suppliers in their GSTR 1.

GST paid on inward supplies by an ISD will be auto-populated from the GSTR 1 of the suppliers in the GSTR 6 A.

GSTR 6A will be generated by 11th of next month with details of all inward supplies made to the ISD.

The ISD has to approve the GSTR 6A after making appropriate changes (if any).

 

7. Details to be provided in GSTR 6

An ISD after adding, correcting or deleting the details in GSTR-6A, has to file GSTR-6. Hence most of the details in GSTR 6 is auto-populated from the details approved in GSTR 6.

Below we have provided various heads under which information needs to be furnished:

1-2

1. GSTIN – Provide GSTIN of the dealer for whom the return is being filed.

2. Name of the Registered Person –  Name of the taxpayer will be auto-populated.

 

3

3.  Input tax credit received for distribution – Details in this section will be auto populated. The section will contain invoice wise details of all the inputs received which is distributed as ITC.

 

4

4. Total ITC/Eligible ITC/ Ineligible ITC to be distributed for the tax period – This part shall contain the total of all the ITC of the Input Service Distributor segregated into total amount of ITC, eligible ITC and ineligible ITC.

 

5

5. Distribution of input tax credit reported in Table 4 –

This table is where the entire distribution of ITC is reported by the ISD in the return. Based on this the dealer to whom the credit is distributed will be able to claim the ITC.

 

6

6. Amendments in information furnished in earlier returns in Table No. 3 – If there is any mistake in the invoice details for inward supplies provided in the previous returns it can be corrected here. The details of changes to be made to invoices has to be entered here.

 

7

7. Input tax credit miss-matches and reclaims to be distributed in the tax period –  Changes to the total ITC on account of mismatch or ITC reclaimed on rectification of mismatch can be done in this table.

 

8

8. Distribution of input tax credit reported in Table No. 6 and 7 (plus/minus) – Changes to be made to the amount of credit distributed to dealers on account of details entered in Table 6 or 7 can be done here.

 

GSTR-6

9. Redistribution of ITC distributed to a wrong recipient (plus/minus) – Any incorrect distribution of ITC to the dealers in the previous returns can be entered on this table.

 

10

10. Late Fees (if any) that is paid by dealer has to be entered in this section.

 

11

11. Refund claimed from electronic cash ledger – This will include details of refund to be claimed from the electronic cash ledger.

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