FILING OF GSTR -6
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 7-8-2018
Input Service Distributor
Section 2(61) of the Central Goods and Services Tax Act, 2017 ('Act' for short) defines the expression 'Input Service Distributor' as an office of the supplier of goods or services or both which receives tax invoices issued under section 31 towards the receipt of input services and issues a prescribed document for the purposes of distributing the credit of central tax, State tax, integrated tax or Union territory tax paid on the said services to a supplier of taxable goods or services or both having the same Permanent Account Number as that of the said office.
Manner of distribution of input tax credit
Section 20 of the Act provides the procedure for the manner of distribution of input tax credit by the Input Service Distributor. The said Act provides that-
* The Input Service Distributor shall distribute the credit of central tax as central tax
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period, to the aggregate of the turnover of all such recipients to whom such input service is attributable and which are operational in the current year, during the said relevant period;
* the credit of tax paid on input services attributable to all recipients of credit shall be distributed amongst such recipients and such distribution shall be pro rata on the basis of the turnover in a State or turnover in a Union territory of such recipient, during the relevant period, to the aggregate of the turnover of all recipients and which are operational in the current year, during the said relevant period.
Return by Input Service Distributor
Rule 65 of Central Goods and Services Tax Rules, 2017 provides that every Input Service Distributor shall, on the basis of details contained in FORM GSTR-6A, and where required, after adding, correcting or deleting the details, furnish electronically the return in FORM GSTR 6, containing the details of tax invoices on which credit has been received a
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N;
* Legal name of the registered person;
* Trade name, if any;
* Input tax credit received for distribution-
* GSTIN of the supplier;
* Invoice details such as invoice number, date and value;
* Rate;
* Taxable value;
* Amount of tax(IGST, CGST,SGST/UTGST, CESS);
* Debit/Credit note (including amendments thereof) received during the current tax period-
* Details of original document-
* GSTIN of the supplier;
* No.
* Date
* Revised details of documents or details of Debit/Credit note-
* GSTIN of supplier;
* Number;
* Date;
* Value;
* Rate;
* Taxable value;
* Amount of tax (IGST, SGST/UTGST, CGST, CESS)
Form GSTR – 6
The Input Service Tax Distributor is to fill up the details in this Form. The details are as follows-
* Year and month of return;
* GSTIN of Input Service Distributor;
* Legal name;
* Trade name, if any;
* Input tax credit received for distribution-
* GSTIN of supplier;
* Invoice details (invoice number, date and valu
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was incorrect;
* Debit notes/credit notes received (original);
* Debit notes/credit notes (amendments)
* Input tax credit mismatches and reclaims to be distributed in the tax period-
* Input tax credit mismatch;
* Input tax credit reclaimed on rectification of mismatch
* Distribution of input tax credit reported in Tables (Amendments in information furnished in earlier returns and Input tax credit mismatches and reclaims to be distributed in the tax period) (plus/minus)-
* Distribution of the amount of eligible ITC;
* Distribution of the amount of ineligible ITC.
* Redistribution of ITC distributed to a wrong recipient (plus/minus)
* Distribution of the amount of eligible ITC;
* Distribution of the amount of ineligible ITC.
* Late fee;
* Refund claimed from electronic cash ledger
* Tax details for refund;
* Bank details
* Verification by the Authorized signatory.
Points to be considered while filing Form GSTR – 6
* ISD details will flow to Part B of G
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due date for the month of July 2017 was extended to 08.09.2017 and for the month of August 2017 was extended to 23.09.2017;
* Notification No. 43/2017-Central Tax, dated 13.10.2017 – the due date for filing GSTR 6 was extended to 15.11.2017 for the month July 2017 to September 2017;
* Notification No. 63/2017-Central Tax, dated 15.11.2017 the due date for the month of July 2017 was extended to 31.12.2017.It was indicated that the due date for the following months would be notified later;
* Notification No. 8/2018-Central Tax, dated 23.01.2018 the due date for the months from July 2017 to February 2018 was extended to 31.03.2018;
* Notification No. 19/2018-Central Tax, dated 28.03.2018, the due date for the months from July 2017 to April 2018 was extended to 31.05.2018;
* Notification No. 25/2018-Central Tax, dated 31.05.2018, the due date for the months from July 2017 to June 2018 was extended to 31.07.2018;
* Notification No. 30/2018-Central Tax, dated 30.07.2018, the due
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