How to file return of an Input Service Distributor

Rule 65 of CGST Rules 2017

65. Form and man­ner of sub­mis­sion of return by an Input Ser­vice Distributor.- 

Every Input Ser­vice Dis­trib­u­tor shall, on the basis of details con­tained in FORM GSTR-6A, and where required, after adding, cor­rect­ing or delet­ing the details, fur­nish elec­tron­i­cal­ly the return in FORM GSTR‑6, con­tain­ing the details of tax invoic­es on which cred­it has been received and those issued under sec­tion 20, through the com­mon por­tal either direct­ly or from a Facil­i­ta­tion Cen­tre noti­fied by the Commissioner.