GSTR-6: Furnishing of GST returns By Input Service Distributor

Last Updated On: Sept. 1, 2020, 10:51 p.m.



GSTR-6 is a monthly return for Input Service Distributors to provide the details of their Input tax credit that is distributed among the other branches and Inward supplies received/purchases made from other registered taxpayers.



According to section 2(61), Input Service Distributor means

  • It is the office of supplier i.e Head office of the organization of goods/services
  • The Head office receives tax invoices towards receipt of input services
  • The Head office distributes credit of CGST/SGST/IGST/UTGST to Branch offices i.e  a supplier of goods/services having the same PAN
  • The  Head office issues tax invoice or other prescribed documents for distribution of credit.


Prerequisites for Filing GSTR-6:

If you want to file GSTR-6-

  • You must be a registered taxpayer under GST with a 15 digit PAN.
  • The aggregate turnover of your business must be more than Rs.20 Lakhs.
  • This GSTR-6 is applicable for all the registered Input Service Distributor under GST who have neither opted for the composition scheme nor have a Unique Identification Number (UIN).
  • You are required to capture the details of all taxable purchases made by you (the ISD/head office) on behalf of your other establishments/branches.



According to Section 39(4), Every taxable person registered as an Input Service Distributor should furnish a return for every calendar month, electronically, within thirteen days after the end of such month.

As per rule 65, Every Input Service Distributor should on the basis of details contained in FORM GSTR-6A and where required, after adding, correcting, or deleting the details, furnish electronically the return in FORM GSTR 6.

GSTR 6A is an automatically generated form based on the details provided by the suppliers of an Input Service Distributor in their GSTR 1. GSTR 6A is a read-only Form and need not be filed.


Procedure to file GSTR 6:

Step 1: Login to GST Portal


Step 3   Select the month and year of filing form the drop-down and click on ‘SEARCH.  Following tiles will be displayed on the screen

Step 4: Click on PREPARE ONLINE on the tile indicating “Return for input service distributor GSTR6”.The following tiles will be displayed.

Step 5:   Scroll down to the bottom of the page. Click on ‘Generate GSTR6 Summary”. By clicking on “Generate GSTR 6 Summary “the details of GSTR 6A will be auto-populated in  GSTR-06.

Step 6:  Click on Tile 3 – Input Tax Credit received for distribution. A list of GSTIN of vendors from whom purchases have been made by the ISD will be displayed.

Step 6:  Click on the GSTIN of each vendor & verify the invoice details. The ISD can accept, modify, reject, keep pending, or even add the missing invoices at this step. These actions can be taken and changed any number of times before filing the return. The same action can be initiate by clicking Table 6B which contains the details of all the Debit and Credit Notes filed by the vendor (supplier).

Step 7: –  Click on  Tile  4 – Total ITC available and Eligible ITC /  Ineligible  ITC distributed. Following details will be displayed

Click on Calculate ITC. The total ITC, eligible ITC, and Ineligible ITC will be displayed in Table 4 of GSTR 6.

Step 8: Click on Tile 5 – “Distribution of Input Tax Credit of ISD Invoices & Credit Notes“. Now click on Add documents. Enter the following details and Save:- 

a. Eligibility of ITC: Whether the ITC being distributed is eligible or ineligible for credit

b. Unit Type: Registered or unregistered unit

c. GSTIN of the Registered recipient

d. ISD Document Type: Invoice or Credit Note

e. Invoice Number, Date of Invoice, Credit Note Number and Date (if applicable)

f. Tax amount


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