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All about GSTR-6 Return

All about GSTR-6 Return

In the event that you are enrolled under GST, as an Input Service Distributor ("ISD"), you should record GSTR-6 return inside its given cut-off time. The GSTR 6 structure contains all the insights about your buy solicitations and a large portion of the data right now auto-populated. Right now, will discuss everything about need to think about the GSTR-6 return.

It is essential to take note of that ISD enlistment is independent from ordinary enrolment under GST. In this way, on the off chance that you have enrolled as a normal provider under GST and you are at risk to enlist as ISD too. At that point you have to apply for a different GST Registration as ISD.

1. Important Features of GSTR 6

  • Every Input Service Distributors needs to document GSTR 6 structure.
  • GSTR-6 is a month to month return recording structure.
  • The due date of the arrival is thirteenth of the next month.
  • Taxpayers ought to outfit all the subtleties of their ISD Invoice gave for conveyance of acknowledge along for the Input Tax credit ("ITC") got.


Administrative center X is situated in Delhi and it has branches enlisted in the territory of UP and Haryana under a similar PAN. The administrative center goes into an agreement with a provider of Manpower to supply security monitors for head office and branch workplaces. Labour Supplier raises a solitary receipt on the administrative center. As a feature of the credit has been gotten by the administrative center in the interest of branch workplaces in UP and Haryana.

Therefore, the Head office will transfer proportionate credit to branch offices as ISD.

2. Due Date to File GSTR-6 Return

Organizations need to record month to month return through GSTR-6 inside the thirteenth of the succeeding month. State, for instance, a business is enlisted as ISD in Mumbai and have their branches spread across Bangalore, Hyderabad, Gurgaon, and Kolkata. Presently, how about we accept that they have to document the arrival through GSTR-6 for the long stretch of January 2020. Henceforth the cut-off time to record GSTR-6 return will be thirteenth February 2020.

However, GSTR-6 will be available for filing only after the 10th of the succeeding month. So, effectually you have 3 days for filing GSTR-6.

3. What are the figures That Needs To Be Provided While Filing GSTR-6?

Experience the accompanying and find out pretty much all the subtleties that you have to submit while recording GSTR-6.

3.1 Table 1 & 2: The Taxpayer Details

  1. Year and Month: Here you have to enter the period for which you are filing the GSTR-6 return.
  2. GSTIN: Businesses registered under the GST regime have a unique Goods and Service Identification Number. Its a 15 digit number beginning with 2 digits as state code, 10 digits as permanent account number, and other 3 digits acts as a check digit. It gets auto-populated at the time of return filing.
  3. Name of the taxpayer: The second row is for entering your business detail such as the Legal name of the registered person and the trade name. It will also get auto-populated.


3.2 Table 3: Information Related to Input Tax Credit Received

  • Here the ISD needs to outfit all the data identified with the provisions got and the information credit sum.
  • The data identified with internal stock gets by and large auto-populated from the GSTR-1 and GSTR-5 structure. This data will auto-populate in GSTR-6A of ISD.
  • But ISDs should record the subtleties of all the credit secured under IGST, CGST or SGST. 


3.3 Table 4. Total Eligible or Ineligible Input Tax Credit for the given tax period

Most of the information gets auto-updated from table 3. You need to cross-check the amount of eligible and ineligible ITC.

3.4 Table 5: Credit Available under IGST, CGST, and SGST

  • Here right now, ISD require to outfit the data identified with the circulation of ITC under CGST, SGST, and IGST.
  • For the conveyance of ITC, ISD needs to give separate ISD solicitations. The arrangement for the equivalent is given in GST law.
  • Invoice shrewd detail is required right now.

3.5 Table 6: Amendments in Data Furnished in the Previous Returns in Table No. 3

The ISD can make amendments in the receipt information for the internal supplies outfitted in the previous returns. All the data identified with changes in the solicitations must be here.

3.6 Table 7: ITC Miss-matches and Claims Distributed

The taxpayer can do the changes to the total ITC in case of mismatch or ITC reclaimed on rectification of mismatch.

3.7 Table 8: Distribution of Input Tax Credit Reported in Table No 6 and 7

Right now, can roll out the improvements identified with the credit sum circulated to sellers as for the information entered in the over two tables(6 and 7).

3.8 Table 9: Redistribution of Input Tax Credit Distributed Among the Wrong Recipient

If the ISD has made any improper distribution of the Input Tax Credit, he can rectify that through this table.

3.9 Table 10: Late Fees 

If you have missed the deadline of filing the GSTR-6 return then you can enter the amount of the late fee in this table

3.10 Table 11: The Amount of Refund Claimed from the Electronic Cash Ledger

Here right now, citizen can put the subtleties related with the discount asserted from the electronic money record.

26 Mar

Suman Bisht
Suman Bisht

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