Important Keyword: FORM GSTR-6, Return for input service distributor.
Table of Contents
FORM GSTR-6
[See rule 65]
Return for input service distributor
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)
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
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
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]
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
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
Redistribution of ITC distributed to a wrong recipient (plus / minus)
Original input tax credit
Re-distribution of input tax credit to the correct recipient
distribution
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
Late Fee
On account of
Central Tax
State / UT tax
Debit Entry No.
1
2
3
4
Late fee
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:-
Terms Used:-
GSTIN:-Goods and Services Tax Identification Number
ISD:-Input Service Distributor
ITC: -Input tax Credit.
GSTR-6 can only be filed only after 10th of the month and before 13th of the month succeeding the tax period.
ISD details will flow to Part B of GSTR-2A of the Registered Recipients Units on filing of GSTR-6.
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 taxpayer.
ISD will have late fee and any other liability only.
ISD has to distribute both eligible and ineligible ITC to its Units in the same tax period in which the inward supplies have been received.
Ineligible ITC will be in respect of supplies made as per Section 17(5).
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 units.
Table 7 in respect of mismatch liability will be populated by the system.
Refund claimed from cash ledger through Table 11 will result in a debit entry in electronic cash ledger.
