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GST-6 2018-01-29T06:22:14+00:00

GSTR – 6

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  • GSTR-6 is applicable for persons registered under GST as Input Service Distributors.
  • Under GST, Input Service Distributor (ISD) is an office of a business which receives tax invoices for input services and distributes the available input tax credit to other branch offices of the same business which can be at the various locations having different GSTINs but must be having same PAN as that of ISD.
  • 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. Any mistakes made in the return can be corrected while filing GSTR-6 of the following month.
  • GSTR-6 contain the details of:

    1. Inward supplies received/purchases made from other registered taxpayers on which an Input Credit is available for Distribution and
    2. Input tax credit distributed among the branches of the organisation.

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.