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:
Here one needs to provide the GSTIN of the dealer for whom the return is being filed.
Name of the taxpayer will be auto-populated.
Details in this section will be auto populated. The section will contain invoice wise details of all the inputs received, for which ITC is being distributed.
This section shall contain the total of all the ITC credited to the Input Service Distributor, segregated into total amount of ITC, eligible ITC and ineligible ITC.
This section is where the entire distribution of ITC is reported by the ISD in the return. Based on this, the dealer to whom the credit is distributed will be able to claim the ITC.
If there is any mistake in the invoice details for inward supplies provided in the previous returns, it can be corrected here.
Changes to the total ITC on account of mismatch or ITC reclaimed on rectification of mismatch can be done in this section.
Changes to be made to the amount of credit distributed to dealers on account of details entered in Table 6 & 7 can be done in this section.
Any incorrect distribution of ITC to the dealers in the previous returns can be entered in this section.
(if any) that is paid by the dealer has to be entered in this section.
This will include details of refund to be claimed from the electronic cash ledger.