GST Registration
GST Return
Quick & Easy Process
Professional Guidance
Legal and Tax Benefits
GSTR 6 is a return that has to be filed monthly. It has to be furnished by every Input Services Distributor. This return includes all the details of invoices on which credit has been received. The details include input tax credit (ITC) received and distribution of ITC by the input service distributor. For offline filing of GSTR 6, Goods and Service Tax Network (GSTN) has provided an Excel-based GSTR 6 offline utility. This article explores the meaning, format, and pre-conditions of GSTR-6 filing. It also explains how to file GSTR-6 on the GST portal.
GSTR-6 is a monthly GST return that must be filed by an Input Service Distributor (ISD). It consists of the details of the ITC received by an Input Service Distributor and the distribution of the ITC. This return contains a total of 11 sections.
An input service distributor is a type of taxpayer that receives invoices for the services used by its branches. It distributes the ITC to branches on a proportional basis by issuing ISD invoices. These branches can have different GSTINs, but has the same PAN as the ISD.
As per the GST Act, the due date for filing GSTR 6 is the 13th of next month. If the GSTR 6 is filed after the due date, the taxpayer is charged with a late fee as a penalty. The late fee is now Rs. 50 per day of default. However, there are no fees for delay in filing nil return.
Every input service distributor is required to file GSTR 6.
GSTR-6 form can be filed on the GST Portal. For filing the taxpayer needs to login to the portal.
GSTR 6 is an important GSTR form. It includes all the details of the documents that are issued for the distribution of the Input Tax Credit. It even contains the manner of distribution of credit and tax invoice on which credit is received.
Revision of GSTR cannot be done. There are no regulations related to revision of GSTR 6 under the GST Act.
If the taxpayer makes any mistakes while filing GSTR 6 in a month, the mistakes can be corrected while filing the GSTR 6 for the following month.
Here are the various pre-requisites for filing GSTR-6 -
There are two modes for filing of form GSTR 6. They are:
Digital Signature Certificates (DSC) are the signatures that are in electronic format of physical or paper certificates. It can be presented electronically to prove one’s identity, internet to sign documents digitally. In India, DSC is issued by authorized Certifying Authorities.
The GST Portal accepts only PAN-based Class II and III DSC.
The Electronic Verification Code (EVC) authenticates the identity of the user by generating an OTP at the GST Portal. The OTP is sent to the registered mobile phone number of the authorized Signatory filled in part A of the Registration Application.
Here are the various heads under which the information needs to be furnished -
After filing Form GSTR-6:
GSTR 6A is an automatically generated GSTR form that is based on the details provided by the suppliers of an Input Service Distributor in their GSTR 1.
It is a read-only form, so any changes to be made in this return can be done while filing GSTR 6.
GSTR 6 can be filed offline. Details in following heads of GSTR 6 return can be added by the taxpayer using the GSTR 6 Offline Utility:
Under the GST Act, delays in filing GSTR-6 attract penalties of ₹50 per day, subject to a maximum of Rs.10,000 per return. This applies to both nil and taxable returns.
If unpaid, the penalties are carried forward to the next GST return, preventing future GSTR-6 filings until dues are cleared.
Prolonged non-compliance, such as failing to file returns for six months, can result in serious consequences, including the cancellation of GST registration. This impacts your business operations and restricts your ability to claim Input Tax Credit (ITC).
GSTR 6 is a mandatory return to be filed by the Input Service Distributors. This form includes various details of the invoices on which credit has been received. This return is furnished every month.
However, doing it yourself can be time-consuming as well as daunting. If you are someone who finds taxes complicated, you can simply get in touch with our experts, who are always ready to help you with GST registration, GST filing, or any other GST-related query. Book a tax expert now!
All the Input Service Distributors are required to file GSTR 6.
Yes, for delay in filing of GSTR 6 one has to pay a late fee of Rs 50 per day of default. For Nil return there is no provision of late fee. The maximum can be upto INR 10000.
If the taxpayer finds any mistakes in GSTR 6A which is a read only document , he or she can make the same changes in GSTR 6. This will make the amendments that are required in the returns.
Yes, you can file your Form GSTR-6 even if your counterparties have not filed their Form GSTR-1 or Form GSTR-5. You can do this by uploading the missing invoices using the “ADD MISSING INVOICE” functionality and filing the return within the prescribed time period.
The last date for filing GSTR-6 is the 13th of the month following the month for which the return is being furnished.
GSTR-6 is a monthly return filed by Input Service Distributors (ISDs) to report ITC details. Its due date is the 13th of the following month. GSTR-6A, auto-generated from GSTR-1, provides details for verification. GSTR-6 includes information on ITC distribution, amendments, mismatches, late fees, and refunds.
