GSTR 6: Return Filing, Format, Eligibility Rules

GSTR-6 or Goods and Services Tax Return 6 is a type of GST return that is filed by the input service distributors (ISDs) every month. It is a document that provides the details of the goods and services distributed to the branches or units of the same company, which are registered under different GSTIN (Goods and Services Tax Identification Number).

It is important for businesses to understand the GSTR 6 format, eligibility, and rules to ensure timely compliance and avoid any penalties. This article will discuss the details of GSTR-6, including the rules and regulations.

What is GSTR 6?

GSTR 6 is a monthly return filed by the input service distributors (ISDs) to provide details of the goods and services distributed to the branches or units of the same company, which are registered under different GSTIN. The purpose of filing GSTR 6 is to facilitate the distribution of input tax credit (ITC) to the respective branches or units.

Who needs to file GSTR 6?

Input service distributors (ISDs) are required to file GSTR 6 every month. An ISD is a business that receives invoices for input services and distributes the input tax credit (ITC) to its eligible branches or units. An ISD can be a head office, branch office, or any other office of the company.

GSTR 6 Format

The format for GSTR 6 is divided into 13 parts, as follows:

Part-I: GSTIN of the ISD
Part-II: Name of the ISD
Part-III: Period to which the return pertains
Part-IV: Details of the supplies made to the ISD
Part-V: Amendments to details of supplies made to the ISD in earlier returns
Part-VI: Details of the supplies made by the ISD to the eligible units or branches
Part-VII: Amendments to details of supplies made by the ISD to the eligible units or branches in earlier returns
Part-VIII: ITC received by the ISD
Part-IX: Amendments to ITC received in earlier returns
Part-X: ITC distributed to the eligible units or branches
Part-XI: Amendments to ITC distributed in earlier returns
Part-XII: TDS and TCS details
Part-XIII: Interest, late fee, and any other amount payable and paid

GSTR 6 Eligibility

The following are the conditions that must be met for an ISD to be eligible to file GSTR 6:

The ISD should be registered under the GST Act.
The ISD should have an input service distributor invoice to distribute the input tax credit (ITC) to its eligible units or branches.
The ISD should not be supplying goods or services.
The ISD should not be a non-resident taxable person, casual taxable person, or a person deducting TDS or collecting TCS.

GSTR 6 Rules

The following are the rules that an ISD must follow while filing GSTR 6:

GSTR 6 must be filed on a monthly basis by the 13th of the following month.
An ISD must register on the GST portal to file GSTR 6.
Any amendments to the details provided in the earlier returns must be made in the current return.
ITC distribution details must be provided for each GSTIN of the eligible units or branches.
The total amount of ITC distributed must be equal to the total ITC received by the ISD.

Details to be Provided in GSTR 6

The following are the details that must be provided in GSTR 6:

The GSTIN of the ISD
The name of the ISD
The period to which the return pertains
The details of the supplies made to the ISD
The details of the supplies made by the ISD to the eligible units or branches
The ITC received by the ISD
The ITC distributed to the eligible units or branches
The TDS and TCS details
The interest, late fee, and any other amount payable and paid

Conclusion

GSTR 6 is an important document that is filed by the input service distributors (ISDs) every month. It provides details of the goods and services distributed to the branches or units of the same company, which are registered under different GSTIN. Businesses must understand the GSTR 6 format, eligibility, and rules to ensure timely compliance and avoid any penalties.