GSTR-6 – Return Filing, Format, Eligibility

The GSTR-6 form is a periodic return form to be updated by the GST Portal Input Service Distributor (ISD). It includes the ITC (Input Tax Credit) details collected by the ISD and also contains all the documents issued for the distribution of the ITC and the manner in which the credit is distributed against all available tax invoices.

GSTR 6 must be filed for any ISD, even though it is a zero return. In this article, we will discuss GSTR-6 – Return Filing, Format, Eligibility

GSTR 6 Return form for all distributors of input resources approved under the Goods and Services Tax Act (GST). Each Input Service Distributor (ISD) will be expected to include the invoice information on the GSTN portal of form GSTR-6. After restoring, updating, removing and inserting specifics of the GSTR-6A sort, the GSTR 6 is listed and most of the information is auto-populated. GSTR 6 preserves the specifics of the credit received from various invoices

GSTR-6 Return Filing – What is this?

As regards the Goods and Services Tax (GST) Act, 2017, GSTR-6 is a monthly return to be sent to the Input Service Distributor (ISD) for the allocation of the Input Tax Credit (ITC) between the goods/units, including the particulars of the ITC obtained by the Input Service Distributor and the ITC. And if there's no commercial service in a month, the ISD must still file a Zero return.

GSTR-6 Filing Eligibility

Taxpayers enrolled as a GST Input Service Distributor (ISD) are entitled to file GSTR-6 returns on a monthly basis through the official GST portal. There is no provision for GST to alter GST 6. Any errors created in the return can be resolved at the same time as the GSTR 6 of the following month. GSTR 6A is a robotic design based on the information given by the suppliers of the Input Service Provider in their GSTR-1. GSTR-6A is the easiest way to read it. Any amendments to GSTR-6A must be made before filing GSTR-6.

Date of Return Filing for GSTR-6

As per the GST Act, GSTR-6 is due on the 13th of next month.

What are the GSTR-6 Filing Pre-Conditions?

The foregoing are the pre-conditions for filing GSTR-6:

• The beneficiary taxpayer must be registered with ISD and must have an active GSTIN or GST number.

• The recipient taxpayer should have clear certificates of login (i.e., User ID and password).

• The receiver taxpayer should have a valid and unexpired digital signature tag (DSC which is mandatory for companies, LLPs and FLLPs).

• The receiver taxpayer should have a valid Aadhaar number with a mobile number if they wish to use the E-Sign option.

• A beneficiary taxpayer should have with him an active mobile number specified in the registration information sent to the GST Portal at the time of registration/registration or alteration of the registration data to be signed by the EVC.

• A beneficiary taxpayer will have the option of filing Form GSTR-6 for cancelled GSTINs for the period at which it participated.
• The due date for the completion of Forms GSTR-1 and GSTR 5 of the same tax period may have lapsed.

Relevant things to note while filing GSTR-6

After inserting, fixing, or removing information in GSTR-6A, the ISD must report GSTR-6. Thus, much of the information in GSTR-6 is auto-populated from the information accepted in GSTR-6.

• GSTIN – send GSTIN to the dealer who has filed the return.
• Name of the registered resident – the name of the taxpayer will be auto-populated.
• ITC Input Tax Credit Received for Distribution – Information in this section would be self-populated. The section would have invoice information on all inputs collected and allocated as an ITC.
• Full ITC/Qualified ITC/Ineligible ITC to be allotted for the tax year – This portion requires the number of all ITCs of the Input Service Distributor grouped into the total sum of ITC, eligible ITC and ineligible ITC.
• Distribution of production tax credits as seen in Table 4. In exchange, the whole ITC distribution is implied by the ISD. In this basis, the distributor to whom the credit is assigned will be entitled to claim the ITC – Input Tax Credit.
• Modifications to the information given in the earlier returns in Table No. 3 – If there is an error in the invoice details of the inward deliveries provided in the previous returns, this can be resolved here. The specifics of the corrections to be made to the invoices must be entered here.

• ITC mismatches and claims to be distributed over the tax period – changes to the total ITC on account of mismatch or ITCs retrieved on rectification of mismatch may be made in this map.
• Distribution of ITC – input tax credit reported in Tables 6 and 7 (plus/minus – changes and revisions to the amount of credit distributed to dealers on the basis of details entered in Table 6 or Table 7 can be rendered here.
• Modifications to the information given in the earlier returns in Table No. 3 – If there is a mistake in the invoice descriptions of the inward deliveries provided in the previous returns, this should be corrected here The details of the changes to be made to the invoices must be entered here.

• ITC mismatches and statements to be allocated over the tax cycle – Adjustments to the overall ITC on account of mismatch or ITCs recovered on rectification of mismatch can be rendered in this chart.
• Distribution of ITC – input tax credit recorded in Tables 6 and 7 (plus/minus – Adjustments and revisions to be made to the volume of credit distributed to dealers on the basis of information entered in Table 6 or 7 can be made here.

Step-by-step GSTR-6 Filing Guide on GST Platform

The measures involved in filing GSTR-6 on the GST portal are set out below:

Steps: 

• Enable a web browser on your desktop/laptop/tablet computer and visit the official GST site https:/gst.gov.in.
• Click the Login button on the website to activate the GST Dashboard. Enter the username and password that you use to sign up to the portal.
• After you log in successfully, press Services on the top menu, then click Returns, and then click Returns Dashboard again. You will be redirected automatically to the File Returns page.

• On the File Returns page, select the options needed for both the Financial Year and the Return Filing Date list-boxes, then press the Search button to proceed.
• Then push the Prepare Online button on the GSTR6 Tile Input Utility Distributor Return button.
• Scroll down to the bottom of the page and press the button Build GSTR6 Summary. A confirmation message will be presented and the information will be entered automatically.

• Note: This is a big step forward. If you click this button, the details in GSTR-06A will be automatically saved in your GSTR-06. GSTR-06A is a document containing all the details of your input filed by your GSTR-1 and GSTR-05 suppliers.

• When the data is self-populated, click on '3 – Input Tax Credit Received for Supply.' You will be able to see the list of GSTIN vendors from which you have purchased supplies. Verify the details by clicking on the GSTIN of each vendor.