GSTR-6 - Monthly Return filed by Input Service Distributor (ISD)

Filing of return plays a major role from the point of view of Government as well as taxpayer. It is to keep in mind that filing of correct return is very much important so that Government can make sure that we are conducting our business without any non-compliance.

Now let’s discuss one by one all about GSTR-6 (Goods and Services Tax Return-6).

What is GSTR-6?

GSTR-6 is a monthly return i.e., required to be filed every month by the person registered as Input Service Distributor (ISD).

Wherein ISD has to provide detailed information regarding Input Tax Credit (ITC) received and distributed by him.

It is mandatory to file GSTR-6 by every ISD even if it is a nil return.

The entire return is further bifurcated in 11 parts which require information as mentioned under:-

• Part 1^st - GSTIN of the dealer.
• Part 2^nd - Registered person’s name
• Part 3^rd - Invoice wise details of Input tax credit (ITC) received for further distribution.
• Part 4^th - Amount of total ITC available for distribution along with eligible and ineligible ITC.
• Part 5^th - Details of ITC distribution by ISD on the basis of which dealer to whom credit is distributed can claim ITC.
• Part 6^th - Modification in data provided in previous returns regarding inward supplies can be corrected in this part by providing details of changes made in the invoices.
• Part 7^th – Details of ITC mismatch and reclaimed on rectification of mismatch.
• Part 8^th – Details of distribution of ITC.
• Part 9^th – Details of incorrect distribution of ITC in previous returns.
• Part 10^th – If any late fee is paid by the dealer that has to be mentioned in this section.
• Part 11^th – Details of refund to be claimed from the electronic cash ledger.
   

Due date of filing

As per the provisions of the act return needs to be filed up to 13^th of next month.

However, as per the notification of CBIC, the date has been extended up to 30th September 2018 for filing GSTR-6 by ISD for the months of July’17 to August’18.
 

Revision of GSTR-6 not possible

In the act, there is no such provision for revising GSTR-6 and the correction can be possible to make only at the time of filing GSTR-6 of following month.

Role of GSTR-6A

GSTR-6A is an automatic form generated on the basis of details provided by the supplier of ISD in its GSTR-1.

It is an auto-generated form in which you cannot make changes however one can view the same on GST portal.

Hope we have covered all your queries but still if these are unanswered then let us know, we will be happy to help you out. You can post your query on our contact page or email us on info@hubco.in.

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