Step-by-Step Guide to Filing GSTR-06 on the GST Portal

GSTR-06 is a mandatory monthly return for taxpayers registered as Input Service Distributors (ISD) under GST. The Goods and Services Tax Act specifies the 13th of the following month as the due date for its submission. To understand more about GSTR-06, you can refer to this guide.

How to File GSTR-06 on the GST Portal

This section provides a detailed procedure for submitting Form GSTR-06 via the official GST portal.

1. Log In to the GST Portal: Begin by logging into your account on the official GST portal.
2. Access the Return Dashboard: Navigate to the 'RETURN DASHBOARD' section.
3. Select Period: Choose the relevant month and financial year from the provided dropdown menus, then click 'SEARCH'.
4. Initiate Online Preparation: On the screen, locate the 'Return for Input Service Distributor GSTR6' tile and click 'PREPARE ONLINE'.
5. Generate GSTR-6 Summary: Scroll to the bottom of the page and select 'GENERATE GSTR6 SUMMARY'. A confirmation message will appear, indicating that details will be automatically populated shortly. This crucial step transfers information from GSTR-06A into your GSTR-06. GSTR-06A compiles all input details reported by your suppliers in their GSTR-1 & GSTR-05 filings. For additional information on GSTR-06A, consult the relevant section.
6. Review Input Tax Credit for Distribution (Table 3): After auto-population, click on ‘3 – Input tax credit received for distribution’. A list of vendor GSTINs from whom supplies were procured will be displayed. Verify these details by accessing each vendor's entry.

You can perform five types of actions here:

• Modify Invoices: If invoice details are incorrect, click the ‘Edit’ icon, make necessary corrections according to your records, and then ‘SAVE’.
• Accept Invoices: If supplier-provided details match your records, select the checkbox next to each invoice and click ‘ACCEPT’.
• Reject Invoices: If invoice details are entirely incorrect, select the relevant invoices and click ‘REJECT’.
• Keep Pending Invoices: Use this option if you are uncertain about specific invoice details. Select the invoices and click ‘PENDING’.
• Add Missing Invoices: If a supplier has missed reporting certain invoices, you can add them by clicking ‘ADD MISSING INVOICE DETAILS’, fill in the required information, and ‘SAVE’.

It is important to note that these actions can be revised multiple times before the final return submission.

7. Address Debit/Credit Notes (Table 6B): This section, ‘6B – Debit Notes/ Credit Notes Received’, lists all debit and credit notes reported by your suppliers. The available actions (Accept, Reject, Modify, Pending, or Add Invoice) are identical to Step 6.

8. Distribute Input Tax Credit (Tables 5, 8 – ISD Invoices & ISD Credit Notes): This is a critical stage in GSTR-06 filing. Click ‘Add Document’ and provide the following information:

• Eligibility of ITC: Specify if the distributed ITC is eligible or ineligible.
• Unit Type: Indicate whether the recipient unit is registered or unregistered.
• GSTIN of the Registered Recipient.
• ISD Document Type: Select ‘Invoice’ or ‘Credit Note’.
• Invoice Number, Date of Invoice, Credit Note Number, and Date (if applicable).
• Tax Amount.

After entering all particulars, click the ‘SAVE’ button.

9. Calculate Total and Distributed ITC (Table 4): Click on ‘CALCULATE ITC’ under ‘4 – Total ITC available and Eligible ITC/Ineligible ITC distributed’. This action will display the total Input Tax Credit, along with the eligible and ineligible portions of ITC.

10. Preview and Submit: Review the prepared return for accuracy, then proceed to ‘Submit’. Once submitted, the return’s status on the ‘RETURN DASHBOARD’ will change to ‘Filed’.