Learn who is input service distributor(ISD) and what are his compliance’s in GST. Also, learn how to file GSTR 6 by ISD under Goods and Service Tax in India.
Quick Links:
- Whats is GSTR 6? >> Due Date of Filing >> Input Service Distributor
- How to file GSTR 6 Return? >> GSTR 6 format in Excel >> PDF
- Late fees >> FAQ
What is GSTR 6 Return?
GSTR 6 Return is the process of filing your returns for the previous month by an ISD (Input Service Distributor) by the 13th of Next month. Through this return, ISD distributes Input Tax credit on invoices received monthly on services to units that actually use those services in the course of their business. ISD shall furnish this return electronically through the common portal.
Who is the Input Service Distributor?
Input Service Distributor (ISD) means an office of the supplier of goods and/or services that receives tax invoices issued under sec 28 towards receipt of input services. ISD issues a prescribed document for the purpose of distributing the credit of CGST/SGST/IGST paid on the said services to a supplier of taxable goods and/or services. In order to distribute the credit of CGST/SGST/IGSt, Input Service Distributor shall be deemed to be a supplier of services.
GSTR 6 Due Date
The due date of the GSTR 6 filing is the 13th of the succeeding month. However, the due date of GSTR 6 for the month of March 2020 is extended till 30th June 2020.
Latest Fees
The late fees for filing the GSTR 6 return after the due date are Rs. 50/- per day. This is as per notification No. 7 /2018 – Central Tax dt.23.01.2018. Read more.
GSTR 6 Format in Excel
You can download the GSTR 6 format in excel to prepare the return in offline mode. Here are the steps:
How to download GSTR 6 Excel format?
- Visit www.gst.gov.in in your internet browser
- Click on “Downloads” on the menu bar
- Hover the mouse on “offline Tools” in the sub menu
- Click on “GSTR 6 Offline Tool With Amendments” link
- This will download offline tool in excel format.
After downloading the file extract it through WinRAR or WinZip software.
How to download pdf format?
You can download the GSTR 6 return format in the pdf file. The pdf file can be used for reference purposes only. You can not fill in the printout and submit the GSTR 6.
GSTR 6 Extension updates
July 2017 to August 2018 by 30th September 2018
31.07.2018: This has reference to the Notification No. 30/2018 – Central Tax dt. 30th July 018. The government has given a further extension for filing GSTR 6 Return – Return for Input Service Distributors.
Taxpayers can now file GSTR 6 Return for the period – July 2017 to August 2018 by 30th September 2018. Previously, the government has extended GSTR 6 due date for July 2017 – April 2018 till 31st May 2018.
You may read below the official notification for extension of the fresh due date.
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GSTR 6 due date for July 2017 – April 2018 is 31st May 2018
The government has further extended GSTR 6 due date for July 2017 – April 2018. The revised date is now 31st May 2018. Therefore the last date to file GSTR 6 Return for input service distributors is 31st May 2018 for the above given period.
The previous date declared by government was 31st march to file GSTR 6 return for the period July 2017 – February 2018.
In this regard, the government has issued a fresh Notification on 28th march vide Not. No. 19/2018 – Central Tax dt.28.03.2018. You can always check your GST Return date from here. To hear the latest updates on GSTR 6 return due date, keep visiting GST India news.
How to File GSTR 6 Return?
Now let us see how and what has to be fed in different sections of this return.
- Go to Return Dashboard on the GST portal.
- Select the period for which return has to be filed.
- Click the PREPARE ONLINE button if you want to prepare the return by making entries on the GST Portal.
- Scroll down to the bottom of the GSTR 6 Return for Input Service Distributor page.
- Click the GENERATE GSTR6 SUMMARY button.
The Details of auto drafted supplies of goods or services page is displayed. You must hit on the GENERATE GSTR6 SUMMARY button at the bottom of the page, then the only auto-drafted items will be visible.
What details to be fed in GSTR 6 format?
1.) GSTIN: Registered and allocated GSTIN by the GSTN will be displayed automatically on the screen.
2.) Legal Name: After signing into the GST portal, the Legal Name filled will be automatically displayed.
3.) Input tax credit received for distribution:
In this section, the ISD (Input Service Distributor) is required to provide the details of the Invoices issued by the supplier. The ISD has to provide details like GSTIN’s, Invoice details, Tax details, etc. These details will be auto-populated based on the GSTR-1 filed by the supplier of services. You can either edit, accept, delete or keep the invoices in a pending state, which are added by the supplier. A taxpayer can Add missing invoice details here which are not added by the Supplier. He can also change the status of the invoice from accepting, reject, pending any number of times till submission.
4.) Total ITC/Eligible ITC/Ineligible ITC to be distributed for the tax period (From Table No. 3) :
In this section, the ISD has to provide the details of total ITC available for distribution, Amount of eligible ITC and amount of Ineligible ITC with tax-wise breakup. To view the populated details of Total ITC available and Eligible ITC/Ineligible ITC distributed, click Tile 4 – Total ITC available and Eligible ITC/Ineligible ITC distributed on GST portal. Click the CALCULATE ITC button. The Total ITC available for distribution, Amount of Eligible ITC and Amount of ineligible ITC will be displayed.
5.) Distribution of input tax credit reported in Table:
In this section the ISD has to provide details of ITC he/she is eligible and ITC he/she is not eligible. To view or edit details of the distribution of input tax credit for ISD invoices and ISD Credit notes.
You will see sections 5 – 8 of this return under one tile on the GST portal. Therefore follow the below steps to fill out all these sections.
- Click the 5, 8 – Distribution of input tax credit (ISD Invoices & ISD Credit notes) tile.
- Click the ADD DOCUMENT button.
- Select the Eligibility of ITC from the drop-down list.
- Select the Unit Type from the drop-down list.
In case of Registered unit type:
- Enter the GSTIN of the registered recipient.
- Select the ISD Document Type from the drop-down list.
In case of ISD Invoice:
- In the ISD Invoice Number field, enter the ISD invoice number.
- Select the ISD Invoice Date using the calendar.
- In the ISD Credit Distribution section, enter the Integrated Tax, Central Tax, State/UT Tax, and Cess.
Click the SAVE button.
In the case of ISD Credit Note:
- In the ISD Credit Note Number field, enter the ISD credit note number.
- Select the ISD Credit Note Date using the calendar.
- In the ISD Invoice Number field, enter the ISD invoice number.
- Select the ISD Invoice Date using the calendar.
- In the ISD Credit Distribution section, enter the Integrated Tax and Cess.
- Click the SAVE button.
In case of Unregistered unit type:
- Enter the State Code of the receiver.
- Select the ISD Document Type from the drop-down list.
In case of ISD Invoice:
- In the ISD Invoice Number field, enter the ISD invoice number.
- Select the ISD Invoice Date using the calendar.
- In the ISD Credit Distribution section, enter the Integrated Tax, Central Tax, State/UT Tax, and Cess.
- Click the SAVE button.
In the case of ISD Credit Note:
- In the ISD Credit Note Number field, enter the ISD credit note number.
- Select the ISD Credit Note Date using the calendar.
- In the ISD Invoice Number field, enter the ISD invoice number.
- Select the ISD Invoice Date using the calendar.
- In the ISD Credit Distribution section, enter the Integrated Tax and Cess.
- Click the SAVE button.
You will be directed to the previous page and the invoice is added under Processed Invoices under the Eligible ITC tab.
Similarly, you need to add the details for Ineligible ITC and this will be reflected under the Ineligible ITC tab.
6.) Amendments in the information furnished in earlier returns in Table No. 3.
This section is already covered in section 5-8 above. In this section, the ISD has to furnish the corrections or changes that the ISD wants to do in the earlier submitted GSTR 6 Return. It contains three sub-sections:
- 6A.) In this sub-section the ISD needs to furnish the details of any incorrect data is entered in the earlier filing.
- 6B.) In this sub-section the ISD needs to furnish the details of the Debit or Credit Notes received this should be the original one.
- 6C.) In this sub-section the ISD needs to furnish the details of the Debit or Credit Notes changes that need to be done in the previous month.
7.) Input tax credit mismatches and reclaims to be distributed in the tax period:
This section is already covered in section 5-8 above. In this section, the ISD has to furnish the details about the Input Tax Credit which consists of mismatches and reclaims that have to be distributed for the specific tax period.
The two Sub-sections are:
- 7A.) Talks about the ITC Mismatches.
- 7B.) Talks about the ITC that is reclaimed on Rectification of mismatch.
8.) Distribution of input tax credit reported in Table No. 6 and 7 (plus / minus)
This section is already covered in section 5-8 above. In this section, the ISD has to furnish details about the distribution of ITC that was reported in the earlier Tabless 6 and 7. Any changes or corrections that need to be done in the amount of eligible ITC to the vendor can be done in this section.
9.) Redistribution of ITC distributed to a wrong recipient (plus / minus):
In this section, the ISD needs to mention the details about the distribution of ITC to a wrong vendor and needed changes in the earlier month have to be mentioned in this section. however, this section is currently not available on the portal.
10.) Late Fee: In this section, the ISD has to provide the details of the late fees paid by the supplier of services if any. This section will be enabled only after you submit GSTR 6 Return.
11.) Refund claimed from electronic cash ledger:
In this section, the ISD has to mention the details of the refund that can be claimed from the electronic cash ledger. however, this section is currently not available on the portal.
Once you have entered all the details, click the PREVIEW button. This button will download the draft Summary page of your GSTR 6 Return for your review. Note: The submit button will freeze the invoices uploaded in the GSTR-6 for that particular month.
After that, select the acknowledgment checkbox. Once you click the acknowledgment, the SUBMIT button will be enabled. Click the SUBMIT button to submit GSTR 6 Return.
Note: The submit button will freeze the invoices uploaded in the GSTR 6 Return for that particular month. You will be not able to upload any further invoices for that month. In case you have missed adding any invoice, you can upload those invoices in the next month or you can wait for the supplier to add it in supplier GSTR-1.
After completing this step you can go ahead and file the GSTR 6 Return.
The FAQ on Input Service Distributor
The registered person under GST, who distributes the input tax credit further to its branches.
Refer CGST subsection (61) of Section 2.
Download the GST Invoice format for goods and services from here.
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