GSTR 6 is a return which 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 includes 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. In this article you will get a complete knowledge about this GSTR.
Input Service Distributor is office of a business entity which receives tax invoices for services used by its branches. It distributes the tax paid among the branches of the business on a proportional basis and an ISD is issued.
As per GST Act the due date for filing GSTR 6 is 13th of next month. If the GSTR 6 will be 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 is no fees for delay in filing of 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 lthe portal.
GSTR 6 is an important GSTR form. It includes all the details of the documents that are issued for distribution of 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 is no regulations related to revision of GSTR 6 under 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.
To view the GSTR 4A form one has to follow various steps online. They are as follows :
There are two modes for filing of form GSTR 6. They are:
Digital Signature Certificates (DSC) are the signatures that is in electronic format of physical or paper certificates. It can be presented electronically to prove one’s identity, cess internet or sign documents digitally. In India, DSC are 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.
Every Input Service Distributor is required to file GSTR 6. They can know the details of their input credits from GSTR 6A which is auto generated.
There are 11 heads under GSTR 6 for which the following details are 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:
There is a fixed procedure to prepare GSTR 6 return utility. The taxpayer needs to perform following steps to prepare GSTR 6 return utility.
The late fees for non filing or filling after the due date of GSTR 6 is Rs 50 per day , upto a maximum of Rs 10,000 per return.
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. The return should be filed keenly as there is no option of making changes once the return is filed. For any changes due to mistakes while filing return for this month can only be made while preparing GSTR 6 for next month.
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.
