A Comprehensive Guide to Filing GSTR-06 on the GST Portal

GSTR-06 is a mandatory monthly return for all taxpayers registered as Input Service Distributors (ISDs) under GST law. The due date for submitting GSTR-06 is typically the 13th day of the month following the reporting period. For more details on GSTR-06, refer to the GSTR-06 overview.

Step-by-Step Instructions for Filing GSTR-06 on the GST Portal/GSTN

Follow these steps to successfully file your GSTR-06:

Step 1: Log in to the GST Portal

Access the official GST Portal and log in using your credentials.

Step 2: Navigate to the Return Dashboard

Click on the "RETURN DASHBOARD" option available on the portal.

Step 3: Select the Relevant Period

From the provided drop-down menus, choose the appropriate financial month and year for which you intend to file the return. Afterwards, click "SEARCH".

Step 4: Access GSTR-06

On the screen, locate the tile labeled "Return for input service distributor GSTR6" and select "PREPARE ONLINE" to proceed.

Step 5: Generate GSTR-06 Summary

Scroll to the bottom of the page and click on "GENERATE GSTR6 SUMMARY". A confirmation message will appear, indicating that the details will be automatically populated shortly.

Important Note: This action is crucial as it facilitates the auto-population of information from GSTR-06A into your GSTR-06. GSTR-06A is an auto-drafted document containing details of your input services as reported by your suppliers in their GSTR-1 and GSTR-05 returns.

Step 6: Review Input Tax Credit Received for Distribution (Table 3)

After the details are auto-populated, click on the "3 – Input tax credit received for distribution" section. Here, you will see a list of GSTINs belonging to vendors from whom you have received supplies. Verify these details by clicking on each vendor's GSTIN.

You can perform five types of actions within this section:

• Modify Invoices Added by Supplier: If an invoice contains incorrect details, click the "Edit" icon, make the necessary corrections according to your records, and then click "SAVE".
• Accept Invoices Added by Supplier: If the invoice details provided by your supplier match your records, select the checkbox next to each invoice and click "ACCEPT".
• Reject Invoices Added by Supplier: If an invoice's details are entirely incorrect based on your records, select the relevant invoices using the checkbox and click "REJECT".
• Keep Pending Invoices Added by Supplier: If you are uncertain about specific invoice details, select those invoices and click "PENDING".
• Add Missing Invoice Details Not Added by Supplier: In instances where your supplier has omitted certain invoices, you can manually add them by clicking "ADD MISSING INVOICE DETAILS". Input the required information and click "SAVE".

Note: These actions can be modified multiple times until the return is officially filed.

Step 7: Manage Debit Notes/Credit Notes Received (Table 6B)

This section includes details of all Debit and Credit Notes submitted by your suppliers. The actions available here (Accept, Reject, Modify, Pending, or Add Invoice) are identical to those in the previous step.

Step 8: Distribute Input Tax Credit (ISD Invoices & ISD Credit Notes - Tables 5, 8)

This is a critical stage in the GSTR-06 filing process. Click "Add Document" and provide the following information:

• Eligibility of ITC: Specify whether the Input Tax Credit being distributed is eligible or ineligible.
• Unit Type: Indicate if the recipient unit is registered or unregistered.
• GSTIN of the Registered Recipient: Enter the GSTIN of the entity receiving the credit.
• ISD Document Type: Choose between "Invoice" or "Credit Note".
• Invoice Number, Date of Invoice, Credit Note Number and Date: Provide these details as applicable.
• Tax Amount: Enter the relevant tax amount.

Once all details are entered, click "SAVE".

Step 9: Calculate Total ITC Available (Table 4)

Click on "CALCULATE ITC". The system will then display the total Input Tax Credit, along with the eligible and ineligible ITC amounts.

Step 10: Preview and Submit the Return

After reviewing all entered information, proceed to preview and then submit your return. Once successfully filed, the status on your "RETURN DASHBOARD" will change to "Filed".