6/7/2017 HowtofileGSTR6forComponentsofaValidISDReturnonGSTPortal

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ClearTaxGuideonFilingGSTR6onGSTPortal
EverytaxablepersonregisteredasanInputServiceDistributorisrequiredtofurnishdetailsofinputcreditdistributedinformGSTR6.Readmorehere

UpdatedonJun01,201711:11:06AM
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InputServiceDistributorRequiredtoFileGSTR6
WerecentlydiscussedtheconceptofInputServicesDistributor(https://cleartax.in/s/inputservicedistributorundergst/)anditsimplicationundertheGSTregime.
HereweareextendingourdiscussionandfocusingonreturnfilingaspectforInputServiceDistributor(ISD).AnISDisrequiredtofurnishdetailsofinvoicesinform
GSTR6throughtheGSTportal(https://www.gst.gov.in/).

EveryInputServiceDistributorshall,afteradding,correctingordeletingthedetailscontainedinFORMGSTR6A,furnishelectronicallyareturninFORMGSTR6.
Thisreturnwillcontaindetailsoftaxinvoicesonwhichcredithasbeenreceived.GSTR6needstobefurnishedby15thofthemonthsucceedingthetaxperiod.

Belowwehaveprovidedvariousheadsunderwhichinformationneedstobefurnished:

GSTIN(https://cleartax.in/s/knowyourgstin)EachtaxpayerwillbeallottedastatewisePANbased15digitGoodsandServicesTaxpayerIdentification
Number(GSTIN).AformatofproposedGSTINhasbeenshownintheimagebelow.GSTINofthetaxpayerwillbeautopopulatedatthetimeofreturnfiling.

(https://wp.d.cleartax.co/s/knowyourgstin/gstin/)
FormatofGSTIN

NameoftheRegisteredPersonNameofthetaxpayer,willalsobeautopopulatedatthetimeofloggingintothecommonGSTPortal.

Period(MonthYear)ATaxablepersonisrequiredtoselectfromadropdowntherelevantmonthandyearrespectivelyforwhichGSTR6isbeingfiled.

SuppliesFromRegisteredTaxablePersonsInputServiceDistributorisrequiredtofurnishdetailsofsuppliesreceivedfromaregisteredpersonandthe
amountofinputcredittobeavailedundercurrenttaxperiod.AllinwardsupplyrelatedinformationwillbeautopopulatedfromcounterpartyGSTR1
(https://cleartax.in/s/gstr1)andGSTR5(https://cleartax.in/s/gstreturngstr5).Underthisheading,thetaxablepersonisrequiredtoentertheamountof
credittobeavailedforCGST/SGSTorIGSTasthecasemaybe.Ifthesupplyisreceivedinmorethanonelot,theinvoiceinformationshouldbereportedin
theperiodinwhichthelastlotisreceivedandrecordedinthebooksofaccounts.

AmendmentstothedetailsofinwardsuppliesAnychangeormodificationinthedetailsofinwardsuppliesreceivedinearliertaxperiodsmustbe
reportedunderthissection.Herethetaxpayerisrequiredtoprovidedetailsofrevised/originalinvoicesalongwiththeCGST/SGSTandIGSTcharged.

DetailsofCredit/DebitNotesAlldebit/creditnotesraisedbytheInputServiceDistributormustbereportedunderthisheading.Needlesstosay,Counter
partydebitnotewillresultinInputServiceDistributorscreditnoteandviceversa.Differentialtaxablevalueanddifferentialtaxwillalsogetcalculatedhere.

AmendmenttoDetailsofCredit/DebitNotesFurtherincaseanyamendmentismadewithrespecttodebit/creditnotesissuedintheearliertaxperiodin
currentmonthneedstobereportedunderthishead.

InputServiceDistributionThisisoneofthemostcriticalheadingsforinputservicedistributor.Hereaninputservicedistributorisrequiredtoprovide
detailsofthereceiverofinputcreditcorrespondingtohisGSTINnumber.HereISDisalsorequiredtospecifytheamountofISDcreditdistributedunderIGST,
CGST,andSGSTrespectively.

RevisionofInputServiceDistributionofEarlierTaxPeriodsAnyrevisionintheamountofcreditdistributedinearliertaxperiodcanbemadeunderthis
heading.HereInputServiceDistributorisrequiredtosubmitdetailsoftheoriginalinvoiceandtherevisedinvoicealongwiththeGSTINofthereceiverofcredit
andrevisedISDcreditdistributed

ISDLedgerThisisarepositoryofallthecreditdistributiontransactionbetweentheheadofficeandthebranches.ThisheadingholdsdetailofInputTax
CreditReceived,InputTaxCreditrevertedandInputTaxCreditdistributedasSGST,CGST,andIGST.

OncealltheseinformationisfurnishedandflownintoGSTR6,InputServiceDistributorisrequiredtoelectronicallysignadeclarationregardingthecorrectnessof
theinformationfurnishedundervariousheads.
DiscovermoreaboutGoodsandServicesTax,ClickHere(https://cleartax.in/help/gst).

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