Form GSTR-6 (Return for input service distributor)

Form GSTR-6

[See rule 65]

 

 

 

Year
Month

 

 

1.

GSTIN

2.

(a)

Legal name of the registered person

(b)

Trade name, if any

 

3. Input tax credit received for distribution

 

GSTIN of  supplier	Invoice details			Rate	Taxable value	Amount of Tax
	No	Date	Value			Integrated tax	Central Tax	State / UT Tax	CESS
1	2	3	4	5	6	7	8	9	10

(Amount in Rs. for all Tables)

 

 

4. Total ITC/Eligible ITC/Ineligible ITC to be distributed for tax period (From Table No. 3)

 

Description	Integrated tax	Central Tax	State / UT Tax	CESS
1	2	3	4	5
(a) Total ITC available for distribution
(b)  Amount of eligible ITC
(c) Amount of ineligible ITC

 

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
1	2	3	4	5	6	7
5A.   Distribution of the amount of eligible ITC
5B.   Distribution of the amount of ineligible ITC

 

6. Amendments in information furnished in earlier returns in Table No. 3

 

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

1

2

3

4

5

6

7

8

9

10

11

12

13

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]

 

 

7. Input tax credit mis-matches and reclaims to be distributed in the tax period

 

Description	Integrated tax	Central Tax	State/ UT Tax	Cess
1	2	3	4	5
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
1	2	3	4	5	6	7	8	9
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
1	2	3	4	5	6	7	8	9	10	11	12
9A.   Distribution of the amount of eligible ITC

 

9B. Distribution of the amount of ineligible ITC

 

 

10. Late Fee

 

On account of	Central Tax	State / UT tax	Debit Entry No.
1	2	3	4
Late fee

 

11. Refund claimed from electronic cash ledger

 

Description	Fee	Other	Debit Entry Nos.
1	2	3	4
(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 Authorised Signatory

Place                                                                Name of Authorised Signatory

Date                                                                Designation /Status

 

Instructions:-

1. Terms Used :-
   1. GSTIN :- Goods and Services Tax Identification Number
   2. ISD :- Input Service Distributor
   3. ITC: – Input tax

 

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

 

5. ISD will have late fee and any other liability

 

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

 

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

 

9. Table 7 in respect of mismatch liability will be populated by the

 

10. Refund claimed from cash ledger through Table 11 will result in a debit entry in electronic cash

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