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Comprehensive Guide to GSTR 6: Eligibility, Filing Process, and Key Regulations

GSTR 6 is a monthly GST return that Input Service Distributors must file to detail input service invoices and distribute Input Tax Credit (ITC). It is crucial for recording credit distribution and is mandatory even for nil returns, with a filing deadline of the 13th of the following month. While revisions are not permitted directly, corrections can be made in subsequent filings. The return auto-populates from GSTR 6A, a read-only form, and requires specific details across eleven sections, including ITC distribution, amendments, and late fees.

📖 2 min read read🏷️ GSTR 6

Every Input Service Distributor is required to file GSTR-6 monthly. This GST return provides detailed information on input service invoices for which credit has been received and must be allocated.Latest Updates

Latest Updates

7th June 2025

As of June 7, 2025, the GSTN has imposed a restriction preventing taxpayers from submitting their GSTR-3B returns beyond a three-year period from the original due date. This new rule will be active on the GST portal starting with the July 2025 tax period, as per an official advisory.

6th August 2024

Notification No. 16/2024-Central Tax, issued on August 6, 2024, made significant changes to the Input Service Distributor (ISD) mechanism. Prior to this notification, the ISD provisions were optional. However, through amendments to Sections 2(61) and 20 of the CGST Act, 2017, the government has mandated ISD provisions, effective from April 1, 2025.

10th July 2024

The CBIC revised Rule 39 of the CGST Rules, 2017, via Notification No. 12/2024-Central Tax on July 10, 2024. This amendment specifies the methodology for an Input Service Distributor to allocate Input Tax Credit (ITC), though the revised method is awaiting official notification.

What is GSTR 6?

GSTR 6 is a specific monthly return required from every Input Service Distributor. This form details the Input Tax Credit (ITC) received and subsequently distributed by the ISD. The return is structured into a total of eleven distinct sections.

Why is GSTR 6 important?

The GSTR 6 form is crucial as it records all documents related to Input Tax Credit distribution, including the method of credit allocation and the tax invoices for received credit. All Input Service Distributors are obliged to file GSTR 6, even if there are no transactions (a nil return).

GSTR 6 Due Date

The deadline for filing GSTR-6 is the 13th day of the month immediately succeeding the tax period. A late fee of Rs. 50 per day is imposed for delayed submissions. Importantly, no reduction in late fees is available for nil returns.

Who should file GSTR 6?

Every entity registered as an Input Service Distributor is required to file GSTR 6.

How to revise GSTR 6?

Currently, the GST framework does not permit direct revisions to GSTR 6. Errors identified in a submitted return must be rectified in the GSTR 6 filing for the subsequent month.

What is GSTR 6A?

GSTR 6A is a system-generated form, populated automatically from the details furnished by an Input Service Distributor's suppliers in their GSTR 1. This form is read-only, meaning it cannot be directly edited. Any necessary corrections stemming from GSTR-6A must be incorporated when filing GSTR-6. It is important to remember that GSTR-6A itself does not require filing; it serves solely as a reference document. Taxpayers can access GSTR-6A through the Return Dashboard on the GST Portal by selecting the 'PREPARE ONLINE' option for the GSTR6A tile.

Details to be provided in GSTR 6

After reviewing and making any necessary additions, corrections, or deletions to the auto-populated details in GSTR-6A, an Input Service Distributor must proceed to file GSTR-6. Consequently, a significant portion of the GSTR-6 data is pre-filled based on the information approved in GSTR 6A. Guidance on how to file GSTR-06 on the GST Portal is available.

The following sections outline the specific information required for submission:

1. GSTIN

Enter the Goods and Services Tax Identification Number (GSTIN) for the dealer associated with this return filing.

2. Name of the Registered Person

The name of the registered taxpayer will be automatically filled in.

3. Input tax credit received for distribution

This section is automatically populated with invoice-wise details of all received inputs that are designated for Input Tax Credit (ITC) distribution.

4. Total ITC/Eligible ITC/ Ineligible ITC to be distributed for the tax period

This segment presents the total Input Tax Credit for the Input Service Distributor during the tax period, categorised into total ITC amount, eligible ITC, and ineligible ITC.

5. Distribution of input tax credit reported in Table 4

Table 5 serves as the record for the Input Service Distributor's complete distribution of ITC. The information here enables recipient dealers to claim their allocated Input Tax Credit.

6. Amendments in information furnished in earlier returns in Table No. 3

This section allows for corrections to any errors in the invoice details for inward supplies reported in previous returns. Specific details of invoice amendments must be entered here.

7. Input tax credit miss-matches and reclaims to be distributed in the tax period

Table 7 facilitates adjustments to the total ITC due to mismatches or enables ITC reclamation once a mismatch has been rectified.

8. Distribution of input tax credit reported in Table No. 6 and 7 (plus/minus)

Adjustments to the credit amount distributed to dealers, arising from entries in Tables 6 or 7, are to be made in this section.

9. Redistribution of ITC distributed to a wrong recipient (plus/minus)

Table 9 is used to record any erroneous distribution of ITC to recipients in prior returns.

10. Late Fees

This section requires the entry of any late fees paid by the dealer.

11. Refund claimed from electronic cash ledger

This segment details any refunds requested from the electronic cash ledger.

Further Reading

Frequently Asked Questions

What is the purpose of the Goods and Services Tax (GST) in India?
The Goods and Services Tax (GST) in India aims to simplify the indirect tax structure by consolidating multiple taxes into a single, comprehensive tax. Its primary purpose is to create a unified national market, reduce tax cascading, and improve overall tax compliance.
Who is required to register under GST in India?
Businesses and individuals engaged in the supply of goods or services are generally required to register under GST if their aggregate turnover exceeds a prescribed threshold limit, which varies by state and type of supply. Certain specific categories of suppliers, like e-commerce operators, are also mandated to register regardless of turnover.
How is Input Tax Credit (ITC) claimed under the GST regime?
Input Tax Credit (ITC) allows businesses to reduce their tax liability by claiming credit for the GST paid on their purchases of goods and services. To claim ITC, taxpayers must ensure that they have valid tax invoices, the goods or services have been received, and the supplier has paid the tax to the government and filed their returns.
What are the different types of GST (CGST, SGST, IGST, UTGST)?
The Indian GST system comprises four main types: Central GST (CGST) levied by the Central Government, State GST (SGST) levied by state governments on intrastate supplies, Integrated GST (IGST) levied by the Central Government on interstate supplies and imports, and Union Territory GST (UTGST) for supplies within Union Territories.
What happens if a GST return is filed late?
If a GST return is filed after its due date, the taxpayer is liable to pay a late fee for each day of delay until the return is filed. Additionally, interest may be charged on the outstanding tax liability if the payment is also delayed.

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