GSTR-6 is a monthly return to be filed by all the Input Service Distributor’s (ISD) for distribution of credit (ITC) amongst its units.
Only those taxpayers who are registered as Input Service Distributor (ISD) need to file GSTR-6. It is a mandatory return, to be filed monthly. A Nil return must be filed in case of no business activity.
ISD Returns for month M can only be filed on or after the 11th of month M+1 and on or before the 13th of month M+1. This is subject to changes in due date done by Government if any.
GSTR-6 can be accessed on the GST Portal, post login in the Returns Dashboard by the taxpayer.
The path is Services > Returns > Returns Dashboard
Yes, it is mandatory to take action against all invoices auto populated in your GSTR-6, failing which you will be unable to file GSTR-6.
For invoice data received in GSTR-6, you can take following actions (identical to that of GSTR-2):
Yes, you can file your GSTR-6 return even if your counterparties have not filed their respective GSTR-1 and GSTR-5. You can do this by uploading the missing invoices using the ADD MISSING INVOICE functionality and filing the return within the prescribed timeline.
In case GSTR-1 and GSTR-5 are not submitted by the counterparties till 10th of the month succeeding the tax period, there will be no auto-population of B2B details in GSTR-6A and GSTR-6 for that tax period. In such an event, ISD has to add missing invoices using the ADD MISSING INVOICE functionality. He can use B2B details uploaded by supplier (if any), that were visible to ISD on near real time basis to prepare its GSTR-6.
Also, these uploaded B2B details will flow directly to the GSTR-1/GSTR-5 of the suppliers.
No, there is no offline tool for GSTR-6.
Yes, there is a late fee of INR 200 per day (INR 100 for CGST Act and INR 100 for SGST Act) subject to a maximum of INR 10000 (INR 5000 per Act).
No, there is no Electronic Credit Ledger maintained for ISD Registrations. However, there is an ISD Ledger maintained to keep a record of all transactions.
The auto populated invoices can be viewed in GSTR-6A (Table 3 and 4) and GSTR 6 (Tables 3, 6A, 6B, and 6C) simultaneously once GSTR-1/GSTR-5 is successfully saved by the supplier taxpayer. Action can be taken on the invoices if the GSTR 1 have been submitted by the supplier taxpayer.
Yes, similar to GSTR-2, you are expected to mark ITC eligibility at an invoice-level.
Reverse charge liability is not applicable for an ISD taxpayer.
Using Table 5 and Table 8 of the GSTR-6, both eligible and ineligible ITC can be distributed to the other units.
Yes, you can redistribute the credit allocated to a unit in a previous tax period using Table 9 of the GSTR-6.
Yes, date of filing of Form GSTR-6 can be extended by the Board/Commissioner by notification.
Pre-conditions for filing of GSTR-6 are:
After Form GSTR-6 is filed:
i. The CBEC (Central Board of Excise and Customs – the central tax authority)
ii. Tax authority of jurisdictional State or UT
You can file GSTR-2 using DSC, E-Sign or EVC.
Digital Signature Certificate (DSC)
Digital Signature Certificates (DSC) are the digital equivalent (that is electronic format) of physical or paper certificates. A digital certificate can be presented electronically to prove one’s identity, to access information or services on the Internet or to sign certain documents digitally. In India, DSC are issued by authorized Certifying Authorities.
The GST Portal accepts only PAN based Class II and III DSC.
To obtain a DSC, please contact any one of the authorised DSC-issuing Certifying Authorities: http://www.cca.gov.in/cca/?q=licensed_ca.html
Electronic Signature (E-Sign)
Electronic Signature (E-Sign) is an online electronic signature service in India to facilitate an Aadhar holder to digitally sign a document.
A One Time Password (OTP) will be sent to mobile phone number that is registered with Aadhar at the time of digitally signing documents at the GST Portal.
Electronic Verification Code (EVC)
The Electronic Verification Code (EVC) authenticates the identity of the user at the GST Portal by generating a OTP. The OTP will be sent to the mobile phone number of the registered mobile phone of Authorized Signatory filled in part A of the Registration Application.
Yes, you can preview the Form GSTR-6 before submitting on the GST Portal.
A taxpayer can modify the invoice value and tax values in an invoice in GSTR-6.
Invoice Number cannot be modified by the taxpayer in an invoice in GSTR-6.