Form GSTR-6

1. What is Form GSTR-6?

Form GSTR-6 is a monthly return to be filed by all the Input Service Distributors (ISD) for distribution of credit (ITC) amongst its units.

2. Who needs to file Form GSTR-6 and is it mandatory to file this form?

Only those taxpayers who are registered as Input Service Distributor (ISD) need to file Form GSTR-6. It is a mandatory return, to be filed monthly. A ‘Nil’ return must be filed in case of no business activity.

3. By when do I need to file Form GSTR-6?

ISD Returns for month M can only be filed on or before the 13th of month M+1 or the extended date, if any.

4. From where can I as a taxpayer file Form GSTR-6?

Form GSTR-6 can be accessed on the GST Portal, post login in the Returns Dashboard by the taxpayer.

The path is Services > Returns > Returns Dashboard.

5. Form GSTR-6 comprises of which tables?

Form GSTR-6 comprises of following tables:

Form GSTR-6 Invoice Details:

1.Table 3: To enter details of input tax credit received for distribution.

2.Table 6B: To enter details of debit or credit notes received.

3.Table 6A: To make amendments to information furnished in earlier returns in Table 3.

4.Table 6C: To make amendments to debit or credit notes received.

Form GSTR-6 ITC Distribution:

5.Table 4: To view details of ITC available and eligible and ineligible ITC distributed.

6.Table 5, 8: To enter details of distribution of input tax credit for ISD invoices and ISD Credit notes.

7.Table 9: To enter details of ITC available and eligible and ineligible ITC redistributed.

6. Can I file my ISD return if my counterparties have not filed Form GSTR-1/5?

Yes, you can file your Form GSTR-6 return even if your counterparties have not filed their respective Form GSTR-1 or Form GSTR-5.

7. Is there any Offline Tool for filing Form GSTR-6?

Yes, there is an offline tool for filing Form GSTR-6.

8. Is there any late fee in case of delayed filing of Form GSTR-6?

Yes, there is a late fee prescribed in Law.

9. What changes will happen after delinking of Form GSTR-1/5 & Form GSTR-6?

S.No Before delinking of Form GSTR-1/5 & Form GSTR-6: After delinking of Form GSTR-1/5 & Form GSTR-6:
1 Invoices/ CDN’s which were uploaded by supplier taxpayer in Form GSTR-1/5 were auto populated in recipient’s (ISD user) Form GSTR-6 and Form GSTR-6A. Invoices/ CDN’s which are uploaded by supplier taxpayer in Form GSTR-1/5, will be auto populated only in recipient’s (ISD user) Form GSTR- 6A.
2 Any missing invoices/ CDN’s which were added by recipient (ISD user) in Form GSTR-6, were auto populated in supplier’s Form GSTR-1/5.

Any missing invoices/ CDN’s which would be added by recipient (ISD user), in Form GSTR-6, will NOT be auto- populated in supplier’s Form GSTR-1/5.

All invoices/ CDN’s are required to be uploaded by supplier taxpayer and recipient (ISD user) independently and it will not flow to counter party return for any action.
3 Before filing of Form GSTR-6 return, recipient (ISD user) was required to take action (Accept/ Reject/ Modify/ Pending) on auto populated records from Form GSTR-1/5. Now, no action is required to be taken by ISD user to file return in Form GSTR-6.
4 ISD user couldn’t add the same invoice details, which were already auto populated from Form GSTR-1/5, in recipient’s (ISD user) Form GSTR-6 and Form GSTR-6A. Since, there is no auto-population now, invoices in Form GSTR-6 can be filed ignoring invoices in Form GSTR-6A.
5 Any missing invoice/ CDN was not required to be uploaded by supplier taxpayer in Form GSTR-1/5. All invoices/ CDN’s are required to be uploaded by supplier taxpayer and recipient (ISD user) and it will not flow to counter party return for any action.

10. I have already submitted Form GSTR-1/ GSTR-6. Do I continue to file Form GSTR-1/ GSTR-6 after delinking of Form GSTR-1/5 and Form GSTR-6?

Taxpayers who have submitted, but not filed Form GSTR-1 or Form GSTR-6, will continue to file Form GSTR-1 or Form GSTR-6 in the usual manner.

11. Invoices/ CDN’s which have been already auto-populated in Form GSTR-6, before delinking of Form GSTR-1/5 & Form GSTR-6, will be available under which table? Do I need to take action on those invoices/ CDN’s?

Invoices/ CDN’s which have been already auto-populated in Form GSTR-6, before delinking of Form GSTR-1/5 & Form GSTR-6, will be available under the B2B table under ‘Uploaded by Receiver’ tab. You are NOT required to take any action on those auto-populated invoices/ CDN’s. However, if you want, you can edit/ delete those auto populated records.

12. In Form GSTR-1/5 supplier taxpayer has uploaded an invoice in the month of July and the same has been amended in August tax period by him/her. ISD User (receiver) has not submitted Form GSTR-6 for any of these periods (July/August). After delinking, which invoice (original/ amended) will reflect in Form GSTR-6 and in which section?

After delinking of Form GSTR-1/5 and Form GSTR-6, only amended invoices will be available to ISD user in their return period of August, in B2B table under ‘Uploaded by Receiver’ tab.

13. In Form GSTR-6, ISD user has rejected an invoice and filed their Form GSTR-6 for the month of July. Supplier taxpayer amends the rejected invoice in Form GSTR-1 of August. ISD user has not submitted their Form GSTR-6 of the month of August. After delinking, where will this invoice reflect in Form GSTR-6? Can ISD user amend this invoice in Form GSTR-6 of the later tax periods?

Amended invoice will be available in return period August in ‘Uploaded by Receiver’ tab in B2B table. ISD user can amend the invoice in their Form GSTR-6, in next return period (e.g. September), if required.

They will also be eligible to avail full ITC on such invoices.

14. In Form GSTR-1 supplier taxpayer submits an invoice and a Debit/ Credit note related to same invoice for the month of July. In Form GSTR-6 ISD user rejects the invoice, takes no action on CDN, but has not submitted Form GSTR 6 for July period. After delinking, where will the invoice reflect in Form GSTR-6 and in which sections?

Both invoice and CDN will be available in Form GSTR-6 to the ISD user. If Form GSTR-6 is not submitted by the ISD user before delinking, then both (invoice and CDN) would be available for return period of July in ‘Uploaded by Receiver’ tab in B2B table.

15. Supplier taxpayer has uploaded an invoice in Form GSTR-1 of July tax period and filed the return. Later on a Credit/ Debit Note is added in August, for that invoice and Form GSTR-1 is filed. ISD user rejects the invoice in July Form GSTR-6 and files Form GSTR-6. ISD user takes no action on Credit/ Debit Note in August Form GSTR-6. After delinking, what will happen in such a case?

After delinking, Credit/debit note will be removed, if corresponding invoice is not available (which has been rejected by ISD user).

16. ISD user has uploaded same invoice/ Note in Form GSTR-6 of July and August tax periods, but have not submitted any of them. After delinking, which invoice/ note would be shown to them?

Invoice uploaded in July period will be available and same invoice uploaded in August period will be removed from the GST Portal.

17. Supplier taxpayer has uploaded one invoice/ note in Form GSTR-1 and submitted their Form GSTR-1. ISD user has also uploaded the same invoice /note in Form GSTR-6. After delinking, which invoice would be visible to user in Form GSTR-6?

Invoice/ Note uploaded by the supplier taxpayer will be available in Form GSTR-6 and invoice uploaded by ISD user in Form GSTR-6 will be removed after delinking.

18. In Form GSTR-6 ISD user has amended the same invoice/ note in July and also in August tax periods, but have not submitted any of the Form. After delinking, which invoice/ note amendment will be visible to them?

Invoice uploaded in July period will be visible in Form GSTR-6 and same invoice uploaded in August period will be auto removed by System.

19. Is there an Electronic Credit Ledger available for ISD Registrations?

No, there is no Electronic Credit Ledger maintained for ISD Registrants, since ISD has to only distribute credit available during a tax period.

20. As an ISD, am I liable to pay tax on a reverse charge basis? OR Is reverse charge applicable to ISDs?

No. Reverse charge liability is not applicable for an ISD person.

21. How do I allocate credit to my other units in the Form GSTR 6?

Using Table 5 and Table 8 of the Form GSTR-6, both eligible and ineligible ITC can be distributed to the units.

22. Can I amend the credit allocated to the units in Form GSTR 6 of earlier tax periods? If yes, how?

You can distribute the credit through ISD invoice and provide the details in Table 5 and Table 8 of the Form GSTR-6, indicating both eligible and ineligible distribution to the units.

23. Can the date of filing of Form GSTR-6 be extended?

Yes, date of filing of Form GSTR-6 can be extended by Government through notification.

24. What are the pre-conditions for filing Form GSTR-6?

Pre-conditions for filing of Form GSTR-6 are:

  • Recipient should be Registered as an ISD and should have an active GSTIN.

  • Recipient should have valid login credentials (i.e., User ID and password).

  • Recipient should have valid and non-expired/ unrevoked Digital Signature Certificate (DSC which is mandatory for companies, LLPs and FLLPs).

  • Recipient should have with him an active mobile number which is indicated in his registration details furnished to GST Portal at the time of registration or amendment thereof for authentication through EVC.

  • Recipient will have an option to file Form GSTR-6 for cancelled GSTINs for the period in which it was active.

25. What happens after Form GSTR-6 is filed?

After Form GSTR-6 is filed:

  • ARN is generated on successful filing of the Form GSTR-6 Return.

  • An SMS and an email are sent to the applicant on his registered mobile and email id

26. What are the modes of signing Form GSTR-6?

You can file Form GSTR-6 using DSC, or EVC.

(a) Digital Signature Certificate (DSC)

Digital Signature Certificates (DSC) are the digital equivalent (that is electronic format) of physical or paper certificates. A digital certificate can be presented electronically to prove one’s identity, to access information or services on the Internet or to sign certain documents digitally. In India, DSC are issued by authorized Certifying Authorities.

The GST Portal accepts only PAN based Class II and III DSC.

To obtain a DSC, please contact any one of the authorised DSC-issuing Certifying Authorities: http://www.cca.gov.in/cca/?q=licensed_ca.html

(b) Electronic Verification Code (EVC)

The Electronic Verification Code (EVC) authenticates the identity of the user at the GST Portal by generating an OTP. The OTP is sent to the mobile phone number of the registered mobile phone of Authorized Signatory filled in part A of the Registration Application.

27. Can I preview Form GSTR-6 before submitting?

Yes, you can preview Form GSTR-6 before submitting on the GST Portal.