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GST-6 2018-11-21T10:48:52+00:00

GSTR – 6

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GSTR-6

  • GSTR-6 is applicable for persons registered under GST as Input Service Distributors.

  • Tax invoices for the input services and the distribution of the tax credit into other branches are dealt by Input Service Distributor (ISD) under GST. These branch offices can be present at different locations holding different GSTINs, although they should have the same PAN number as that of the ISD office.

  • Every Input Service Distributors(ISD) is required to furnish details of input credit distributed in form GSTR-6.

  • In case of no business activity during the month, a “Nil Return” has to be filed.

  • Under GST, there is no provision for revising GSTR-6. In case any correction is required, it can only be done while filing GSTR-6 for the very next month.

  • GSTR-6 contain the details of:

    • 1. Received and purchased supplies done by other registered individuals for which an Input Credit can be availed for Distribution
    • 2. Input tax credit which is distributed between the branches

Frequency & Details of filing GSTR-6

  • GSTR-6 is to be filed on monthly basis.
  • Due date for GSTR-6 is 13th day of the following month. However Due date for the month of July, 2017 was extended to 31st December, 2017. So to avoid hardships faced by taxpayers GST Committee revise the due date from time to time.