Home > GSTR-6 Return Filing, Eligibility and Rules

GSTR-6 Return Filing, Eligibility and Rules

Input Services Distributors are required to file a monthly return, in which they need to furnish details of invoices on the basis of which credit has been received, this is done in the form on GSTR- 6 on the GST portal.

What is GSTR – 6?

GSTR – 6 is a monthly return that needs to be filed by Input Service Distributors. The form contains within it details of ITC (Input Tax Credit) received by an Input Service Distributor and the distribution of ITC. Even if it is a nil return, GSTR – 6 has to be filed mandatorily by every Input Service Distributor.

What is GSTR – 6A?

GSTR – 6A gets automatically generated like the GSTR – 2A form, on the basis of the details provided by the suppliers in GSTR – 1. Hence, the GST paid on inward supplies by an Input Services Distributor will be auto-populated, from the GSTR – 1 of the supplies in this form. GSTR -6A is generated by the 11th of every next month.

Who should file GSTR – 6?

Every Input Service Distributor needs to file GSTR – 6.

Due Date for filing GSTR – 6?

The due date for the filing of GSTR – 6 is the 13 of every next month. For example – The due date for the filing of GSTR – 6 for the month of November 2017 would be December 2017.

Information to be filed in GSTR- 6

  1. GSTIN: The state-wise PAN-based 15-digit GSTIN (Goods and Services Taxpayer Identification Number) received from the government needs to be entered in this field.
  1. Name of the Registered Person: The name of the taxpayer shall be auto-populated in this field.
  1. Input tax credit received for distribution: The details of this field too shall be auto-populated and contain within it invoice wise details of all the inputs received and distributed as ITC.
  1. Total ITC/Eligible ITC/ Ineligible ITC to be distributed for the tax period: This field shall contain within it the sum total of the ITC of the Input Services Distributor, further segregated into total ITC, eligible ITC and ineligible ITC.
  1. Distribution of input tax credit reported in Table 4: The entire distribution of ITC reported by the Input Services Distributor shall be filled in this table; on the basis of which dealers, to whom the credit was distributed, will be able to claim ITC.
  1. Amendments in information furnished in earlier returns in Table No. 3: Mistakes, if any, in the invoice details of previous returns, can be rectified in this field.
  1. Input tax credit miss-matches and reclaims to be distributed in the tax period: Any changes to the total ITC on the account of mismatching of the reclaimed ITC, can be made in this field.
  1. Distribution for ITC reported in Field No. 6 and 7 (plus/minus): Any changes that need to be made to the amount of credit that has been listed as distributed between dealers in Table 6 and 7, can be made in this field.
  1. Redistribution of Input Tax Credit distributed to a wrong recipient (plus/minus): Incorrect distribution of ITC if any, to dealers, as filed in previous returns can be rectified here.
  1. Late Fees: If any late fee was paid by the dealer, it must be entered in this field.
  1. Refund claimed from electronic cash ledger: Refund, if any, claimed from the Electronic Cash Ledger, needs to be entered here.

To make your filing seamless, you can use third-party software, such as GreenGST, rather than filing GSTR – 6 directly on GSTN portal and let us assist you with all your GST related needs and queries.

Simplify your GST Return Filing & Invoicing with GreenGST

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