GSTR-6 return form has to file by all taxpayers. Who are register as an Input Service Distributor. Every ISD must give details of invoice in form GSTR 6. GSTR 6 is use for Input Service Distributor return. And return will contain details of tax invoices on which credit has been receive.
What is due Date of filing of GSTR 6?
Input service distributor must file GSTR-6. GSTR 6 can file completion of that month. Last date for file this return is before 13th of month through online. For example if you are filing GSTR-6 for March 2018 then you has to file before 13th April 2018.
Process of filing form GSTR -6
GSTR-6 form mention in section 36(4) of CGST act, 2017. Also, GSTR-6 must file monthly. In this article, you can see due date of filing form GSTR-6 and process of filing of Form GSTR-6. Process of filing of form GSTR-6 is as follows
- Outward supplies detail must be file in form GSTR-1. And it is available in form GSTR-6A to Input service distributor on GST portal https://www.gst.gov.in/ . After due date of file of form GSTR-1 is 10th of next month. GSTR-6 a form is auto generate by system.
- GSTR -6 forms cannot file before 10th of next month. It is file on basis of information mention in form GSTR-1.
- Every ISD after correcting, deleting or adding details in form GSTR-6A. ISD must file form GSTR-6 by online.
- Variance liability between GSTR-1 and GSTR-6 will add to ISD. Further ISD taxpayer has to issue ISD credit note to reduce ITC distribute earlier.
- Invoices details mention in form GST-6 by Input Service Distributor. And it is available in part B of form GSTR 2 A to recipient of credit. It may include this information in form GSTR-2
What is role of Input Service Distributor Under GST
It includes an office of supplier of goods and services. That receives tax invoices issue by supplier. ISD is also responsible for issue document for credit of CGST. And IGST pay on supplier of goods or services.
How is return of ISD file under GST
Past ISD use to file Bi-annual returns. Now instead of filing returns twice in year. They have to file returns 13 times in year. Form GSTR-6 need by ISD to file returns. Input Service Distributor has been define Section 2(61) of CGST Act.
Main aim of ISD is to receive and distribute Input Credit. Once details are confirm or correct by ISD. Then GSTR-6 will be generated. It has to be file by ISD by 13th of next month. This is also month file. This article helps you with GST enrolment process at GST portal
To get this form you click on official link – https://www.gst.gov.in/download/returns. You can also know about GSTR 5 filing process.