GSTR-6 – Input Service Distributors

GSTR-6 is a mandatory monthly return that must be filed by Input Service Distributors (ISDs) under India's Goods and Services Tax (GST) regime. It facilitates the distribution of Input Tax Credit (ITC) received on input services to the respective branches or units of the same organization.
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???? What is GSTR-6?
GSTR-6 is a monthly return form that ISDs use to report and distribute the ITC received on input services to their various branches or units registered under the same PAN. This ensures that the credit is appropriately allocated within the organization.
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???? Who Should File GSTR-6?
Only entities registered as Input Service Distributors are required to file GSTR-6. This includes businesses that receive invoices for input services and need to distribute the corresponding ITC to their units. Even if there is no ITC to distribute in a particular month, a 'Nil' return must be filed.
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???? Due Date for Filing
The due date for filing GSTR-6 is the 13th of the month following the tax period. For example, the return for April 2025 should have been filed by May 13, 2025.
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???? Components of GSTR-6
The GSTR-6 form comprises several sections:
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Table 3: Details of ITC received for distribution.

Table 6A: Amendments to information furnished in earlier returns in Table 3.

Table 6B: Details of debit or credit notes received.

Table 6C: Amendments to debit or credit notes received.
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???? Understanding GSTR-6A
GSTR-6A is an auto-drafted, read-only form generated based on the details furnished by the suppliers of an ISD in their GSTR-1. ISDs should review GSTR-6A and make necessary additions, corrections, or deletions while preparing GSTR-6.
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????️ How to File GSTR-6
Log in to the GST Portal.

Navigate to Services > Returns > Returns Dashboard.

Select the relevant financial year and return filing period.

Click on 'Prepare Online' under GSTR-6.

Review and edit the auto-populated details from GSTR-6A.

Add any missing invoices or make necessary amendments.

Generate the GSTR-6 summary.

Submit and file the return using a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).
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⚠️ Penalties for Non-Compliance
Failing to file GSTR-6 on time can attract penalties, including late fees and interest on the unpaid tax amount. It's crucial for ISDs to adhere to the filing deadlines to avoid such consequences.
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