What is GSTR-6?

The GSTR-6 form is a monthly return form required to be furnished by an input service distributor at the GST Portal. It contains the details of ITC received by an ISD and also contains all the documents issued for distribution of ITC and the manner of distribution of such credit against all the relevant tax invoices. GSTR 6 has to be filed by every ISD, even if it is a nil return.

What is GSTR-6A?

GSTR-6A is an automatically generated form based on the details provided by the suppliers of an ISD, in their Form GSTR-1 . However, it is to be noted that Form GSTR-6A is a read only form, and any changes to be made in it, have to be done while filing GSTR-6 form. One can view the Form GSTR-6A by going to the return dashboard on the GST portal.

When is the GSTR-6 last date?

As discussed above, filing GSTR-6 involves 2 forms – Form GSTR-6 and Form GSTR-GA, both of which have to be furnished by the Input Service Distributor.

Thus for an ISD, the GSTR-6 return filing dates are as follows:

• Form GSTR-6A – By the 11th of the succeeding month – Furnish the details of inward supplies made available to the ISD on the basis of Form GSTR-1 furnished by the supplier
• Form GSTR-6 – By the 13th of the succeeding month – Furnish the details of ITC distributed

As per the recent GST notifications, the GSTR-6 due date for the month of July 2017 was extended up to 31st December 2017, while the due dates for the months of August to October, will be communicated later.

How to file GSTR-6

Following are the details to be provided in the GSTR-6 form, spread across 11 tables: