KNOW ALL ABOUT GSTR-6 AND GSTR-6A
What is GSTR-6?
GSTR 6 is a monthly return that has to be filed by an Input Service Distributor.It contains details of ITC received by an Input Service Distributor and distribution of ITC. GSTR-6 is important as it contains details of all the documents issued for distribution of Input Tax Credit and the manner of distribution of credit and tax invoice on which credit is received. GSTR 6 has to be filed by every ISD even if it is a nil return.
What is GSTR-6A?
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. Any changes to be made in GSTR-6A have to be done while filing GSTR-6.
Following Details to be provided in GSTR-6:
An ISD after adding, correcting or deleting the details in GSTR-6A, has to file GSTR-6. Hence most of the details in GSTR 6 is auto-populated from the details approved in GSTR 6.
Below are the various heads under which information needs to be furnished.
2.Name of the Registered person
3.Input Tax Credit Received for Distribution
4.Total ITC/Eligible ITC/Ineligible ITC to be distributed for the tax period.
5. Distribution of Input Tax Credit reported.
6.Amendments information furnished in earlier returns.
7.Input Tax credit mismatches and reclaims to be distributed in the Tax Period.
8. Distribution of input tax credit reported in Table No.6 and 7.
9. Re-distribution of ITC Distributed to a wrong recipient.
10. Late Fee
11. Refund claimed from Electronic Cash ledger.
FAQ’S ON GSTR-6 AND GSTR-6A:
1. Who needs to file Form GSTR-6 and is it mandatory to file this form?
Ans: Only those persons who are registered as Input Service Distributor (ISD) need to file Form GSTR-6. It is a mandatory return, to be filed on monthly basis. A ‘Nil’ return must be filed in case of no ITC being available for distribution or no ITC is being distributed during the month.
2. Form GSTR-6 comprises of which tables?
Ans: Form GSTR-6 comprises of following tables:
Form GSTR-6 Invoice Details:
Table 3: To enter details of input tax credit received for distribution.
Table 6B: To enter details of debit or credit notes received.
Table 6A: To make amendments to information furnished in earlier returns in Table 3.
Table 6C: To make amendments to debit or credit notes received.
Form GSTR-6 ITC Distribution:
Table 4: To view details of ITC available and eligible and ineligible ITC distributed.
Table 5, 8: To enter details of the distribution of input tax credit for ISD invoices and ISD Credit notes.
Table 9: To enter details of ITC available and eligible and ineligible ITC redistributed.
Can I file my ISD return if my counterparties have not filed Form GSTR-1/5?
Yes, you can file your Form GSTR-6 return even if your counterparties have not filed their respective Form GSTR-1 or Form GSTR-5.
3. By when do I need to file Form GSTR-6?
Ans: ISD Returns for month M can only be filed on or before the 13th of month M+1 or the extended date, if any.
4. From where can I as a taxpayer file Form GSTR-6?
Ans: 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.
5. Is there any Offline Tool for filing Form GSTR-6?
Ans: Yes, there is an offline tool for filing Form GSTR-6.
6. Is there any late fee in case of delayed filing of Form GSTR-6?
Answer: Yes, there is a late fee prescribed in Law.
7. Is there an Electronic Credit Ledger available for ISD Registrations?
Answer: No, there is no Electronic Credit Ledger maintained for ISD Registrants, since ISD has to only distribute credit available during a tax period.
8. As an ISD, am I liable to pay tax on a reverse charge basis? OR Is reverse charge applicable to ISDs?
Ans: No. Reverse charge liability is not applicable for an ISD person.
9. How do I allocate credit to my other units in Form GSTR 6?
Ans: Using Table 5 and Table 8 of the Form GSTR-6, both eligible and ineligible ITC can be distributed to the units.
10. Can I amend the credit allocated to the units in Form GSTR 6 of earlier tax periods? If yes, how?
Ans: You can distribute the credit through the ISD invoice and provide the details in Table 5 and Table 8 of the Form GSTR-6, indicating both eligible and ineligible distribution to the units.
11. Can the date of filing of Form GSTR-6 be extended?
Ans: Yes, the date of filing of Form GSTR-6 can be extended by Government through notification.
12. What are the pre-conditions for filing Form GSTR-6?
Ans: Pre-conditions for filing of Form GSTR-6 are:
The recipient should be Registered as an ISD and should have an active GSTIN.
The recipient should have valid login credentials (i.e., User ID and password).
The recipient should have a valid and non-expired/ unrevoked Digital Signature Certificate (DSC which is mandatory for companies, LLPs and FLLPs).
The recipient should have with him an active mobile number which is indicated in his registration details furnished to GST Portal at the time of registration or amendment thereof for authentication through EVC.
The recipient will have an option to file Form GSTR-6 for canceled GSTINs for the period in which it was active.
13. What happens after Form GSTR-6 is filed?
Ans: After Form GSTR-6 is filed:
ARN is generated on successful filing of the Form GSTR-6 Return.
An SMS and an email are sent to the applicant on his registered mobile and email id
14. What are the modes of signing Form GSTR-6?
Ans: You can file Form GSTR-6 using DSC, or EVC.
(a) 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 authorized DSC-issuing Certifying Authorities: http://www.cca.gov.in/cca/?q=licensed_ca.html
(b) Electronic Verification Code (EVC)
The Electronic Verification Code (EVC) authenticates the identity of the user at the GST Portal by generating an OTP. The OTP is sent to the mobile phone number of the registered mobile phone of Authorized Signatory filled in part A of the Registration Application.
15. Can I preview Form GSTR-6 before submitting it?
Ans: Yes, you can preview Form GSTR-6 before submitting on the GST Portal.
16. I have a credit note in CGST & SGST, with no Input Tax Credit available in CGST & SGST, but credit in IGST is available. Hence, credit available for distribution in CGST & SGST is negative, what will be the implications?
Ans: If the reversal of Input Tax Credit exceeds the credit available under any of the major head, during a tax period, then sum under such head will become negative. The excess reversal, over available input tax credit, is added to the liability. Consequentially the total credit available for distribution will be reduced accordingly.
Total credit available i.e. IGST+CGST+SGST will always be equal to total credit to be distributed (IGST+CGST+SGST), including the liability due to negative credit. Hence, total credit available for distribution will be sum of –
I. Inward supplies received during the month (net of credit/debit notes and amendments of invoices and credit/debit notes).
II. Receipt of credit notes will reduce the ITC available for distribution while receipt of debit notes will increase the same.
III. Availability of ITC, due to issue of ISD credit notes to its units.
IV. Availability and distribution of Cess will always be the same as it is not cross utilized with any of the major heads.
17. When can I view Form GSTR-6A of a tax period?
Ans: You can view Form GSTR-6A of a tax period –
1. When the counterparty has saved/submitted/filed their Form GSTR-1, then the invoices will be available for view in Form GSTR-6A.
2. When the counterparty has only uploaded invoice details but has not submitted/filed their Form GSTR-1, then such saved documents will also be available for view in Form GSTR-6A.
18. Which details are available in Form GSTR-6A?
Ans: The details available in Form GSTR-6A are:
Input tax credit received for distribution – To view the details of inward supply invoices received from counter-party suppliers, for distribution of ITC to the GSTINs (with same PAN) mapped to the ISD
Debit / Credit notes (including amendments thereof) received during current tax period – To view the details of debit or credit notes received from counter-party suppliers, by the ISD, during a current tax period
Amendments to an Input tax credit received for distribution – To view the details of amendment in inward supply invoices received from counter-party suppliers by the ISD
Amendments to Debit/Credit notes received during current tax period – To view the details of amendment in debit or credit notes received from counter-party suppliers by the ISD, during the current tax period
19. Do I have to file the Form GSTR-6A?
Ans: No, you don’t have to file the Form GSTR-6A. It is a read-only document provided to you so that you have a record of all the invoices received from various supplier taxpayers in a given tax period.
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