CGST Rules – Central Goods and Services Tax Rules, 2017

Rule 65 – Form and manner of submission of return by an Input Service Distributor

Every Input Service Distributor shall, on the basis of details contained in
FORM GSTR-6A, and where required, after adding, correcting or deleting the
details, furnish electronically the return in FORM GSTR-6, containing the
details of tax invoices on which credit has been received and those issued
under section 20, through the common portal either directly or from a
Facilitation Centre notified by the Commissioner.