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
© 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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