What is GSTR 6?

GSTR 6 Return is arranged to use for  Return for Input Service Distributor. Every ISD(Input Service Distributor) is required to furnish details of invoices in form GSTR 6.

Every Input Service Distributor shall, after adding, correcting or deleting the details contained in FORM GSTR-6A, furnish electronically a return in FORM GSTR 6.GSTR 6 return will contain details of tax invoices on which credit has been received.

Input Service Distributor under GST includes:

  • intermediary or an office which manages the business of manufacturer or producer
  • receives invoices from suuplier toward purchase of input services
  • issues a prescribed document for distribution of input tax credit of CGST, SGST and / or IGST paid on the said services to a supplier of taxable goods and / or services having same PAN as that of the office referred to above.

Date of filing of GSTR 6

GSTR 6 can only be filed only after 10th of the month and before 13th of the month succeeding the tax period.

GSTR 6 has a total of 11 headings, the taxable person need not worry as most of these will be pre-filled. But we need to understand certain terms:

  1. GSTIN – Goods and Services Taxpayer Identification Number
  2. UIN – Unique Identification Number
  3. UQC – Unit Quantity Code
  4. HSN – Harmonised System of Nomenclature
  5. SAC – Services Accounting Code
  6. POS – Place of Supply of Goods and Services
  7. B2B – From one registered person to another registered person
  8. B2C – From registered person to unregistered person

Particulars to be filed under GSTR 6

  1. GSTIN – A Goods and Services Taxpayer Identification Number will be given on state-wise  basis for every PAN. It is of 15-digits. This identification of taxpayer will be auto-filled at the time of return filing.
  2. Legal Name of the Registered Person – Name of the taxpayer along with trade name, if any, will be auto-filled at the time of logging into the common GST Portal.

gstr 6 table 1 and 2

  1. Input tax credit received for distribution

gstr 6 table 3

  • The input service distributor is required to provide details of the receiver of input credit corresponding to his GSTIN number. Here ISD will also specify the amount of ISD credit distributed under IGST, CGST, and SGST respectively.
  1. Total ITC/Eligible ITC/Ineligible ITC to be distributed for tax period

gstr 6 table 4

  • This table will include the details related to the total input tax credit that is eligible and ineligible from Table No. 3.
  1. Distribution of input tax credit reported in Table 4

gstr 6 table 5

  • This heading will include the amount of credit to be availed for CGST/SGST or IGST. The invoice information should be reported.
  1. Amendments in information furnished in earlier returns in Table No. 3

gstr 6 table 6

  • This table will include the information about any amendment in the information furnished in Table No. 3.
  1. Input tax credit mis-matches and reclaims to be distributed in the tax period

gstr 6 table 7

  • The details about any mismatches in Input tax credit and any reclaims will be included here.
  1. Distribution of input tax credit reported in Table No. 6 and 7

gstr 6 table 8

  • This table will include the amount of input tax credit to be distributed among Recipient.
  1. Redistribution of ITC distributed to a wrong recipient

gstr 6 table 9

  • If the amount of input tax credit is distributed wrongly among any recipients, it will be redistributed here.
  1. Late Fee

gstr 6 table 10

  • This will include the details of Late Fees that is being paid and payable to the Central and the State Government.
  1. Refund claimed from electronic cash ledger

gstr 6 table 11

Verification

gstr_6_verification

GSTR 6A will give the auto drated details of the supplies made by Input Service Distributor to the recipients:

gstr 6a

In case you are confused about GST as a business owner, feel free to consult the GST experts at LegalRaasta. You can get comprehensive assistance on GST Registration and GST Return Filing. You can also use our GST software for doing end-to-end GST compliance.