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Jun 10, 2022

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GSTR 6 is a document that has to be filed every month by organizations that are registered as Input Service Distributors under the GST umbrella. This return contains details of all inward supplies received made by other registered taxpayers.

Keeping with the aspect of “One Tax, One Nation” ease is provided to different taxpayers by introducing tax forms according to their needs. An easier and more transparent system is introduced which has removed the chances of tax evasion, bribery etc.   

Pre-Requisite for GSTR 6

Some of the pre-requests which are required to file GSTR 6 are:

  1. The taxpayer should be registered under GST and have a valid GSTIN.
  2. The taxpayer should be registered as Input Service Distributor (ISD).
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Who should file for GSTR 6?

Input service distributors should file GSTR 6, as they receive and distribute goods or services in concern with their business.

Input Service Distributor includes Non-resident taxable person, Compounding taxable person, Taxpayer liable to collect or deduct, TCS or TDS respectively, and Suppliers of OIDAR.

Under the GST Act, Input Service Distributor is a business that obtains invoices against services which are availed by its branches or other units. Additionally, invoices are generated which clearly state the distribution of taxes paid for each branch in proportion to the goods and services availed.

The important point to note is that, although, each branch can have its own GSTIN but should have the same PAN as registered for ISD.

Steps to file GSTR6

Some of the steps involved in filing up the GSTR 6 are:

  1. Login to the GST portal (https://www.gst.gov.in/) with one’s credentials.
  2. Click on “Return Dashboard” on the welcome screen.
  3. Select the appropriate Financial Year & Return Filing Period then click on the “Search” button.
  4. In the tile “Return for input service distributor”, click on the Prepare Online.
  5. The next window will show all the details of the invoices and the distribution of input tax credit.
  6. Under tile 3 which is Input tax credit received for distribution, under “Invoice Details” click on the “Add Missing Invoice Details”.
  7. The taxpayer in the next screen has to add all the details, such as, ‘Invoice No’, ‘Invoice Date’, ‘POS’, ‘Total Invoice Value’ and ‘Supply Type’ needs to be provided by the user. Whereas ‘Supplier’s GSTIN’, ‘Supplier Name’ is already filled up automatically.
  8. After filling in the above relevant information above, click on “Back”. Select tile “6B-Debit Notes/Credit Notes received” and click “Add Credit Note/ Debit Note”.  Information like Supplier Name, Note Type (debit/credit note), Note Value, Debit/ Credit Note No, Debit/ Credit Note Date, Original Invoice No, Original Invoice Date, Supply Type, Reason For Issuing Note and finally one has to click on Save.
  9. Go back to the main title screen, and select “4-Total ITC available and Eligible ITC/Ineligible ITC distributed”. Complete all the details which are asked, then click on “Calculate ITC”.
  10. Next select “Eligible ITC” (which shows two options that are -Processed invoice & Pending invoice). In another tab, that is, “Ineligible ITC” (it also shows two options that are, Processed Invoice & Pending Invoice)
  11. Details like, Eligibility of ITC, Unit Type, Document Type, ISD Invoice Number, & ISD invoice date need to be filled up and saved by clicking on “Save”.
  12. GSTR- 6 gets auto-populated and details of input tax credit & debit/ credit received during the current period are reflected automatically.
  13. At last click on the last tile, that is, 10-Late Fee. After filing up the appropriate details click on the “Generate GSTR-6 Summary” & finally “Submit”. Accept, acknowledgement and then “ File Return”.
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Due Dates of filing GSTR6

It’s a monthly return that has to be submitted by every taxpayer under GST. The due date for filing GSTR 6 is the 13th of the next month. Some of the latest updates on the date of filing are as below-

  1. The filing date of GSTR6 for the month of April and May is extended up to 30th June 2021.
  2. The due date to furnish GSTR 6 for April is extended up to 31st May 2021.
  3. The due date to furnish GSTR 6 for March’20, April’20, & May’20 was extended till 30th June 2020.

Late Fee Charged

The late fee that has been charged is Rs. 50 per day. However, there are no late fee charges levied for the Nil Return case.

Due Dates of filing Revised Return

Under GST, there is no provision to file a revised GSTR 6 return. Any changes which are required have to be carried out in the next return.

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