Form GSTR-06
ISD return
Bills
Draft GST Return Formats
Form GSTR-06 of Draft – Goods And Services Tax – Return Rules, 20 [September 2016]
RETURN FOR INPUT SERVICE DISTRIBUTOR
–
=============
Document 1
Government of India/State
Department of
GSTR-6
[See Rule…..]
RETURN FOR INPUT SERVICE DISTRIBUTOR
1.
GSTIN:
233
3.
2.
Name of the Registered person:
(S.No. 1 and 2 will be auto-populated on logging)
Period:
Month
Year
74
4.
From Registered Taxable Persons (to be auto-populated from counter party GSTR-1 and GSTR-5)
(figures in Rs)
GSTIN
of
Invoice
supplier
IGST CGST
SGST
POS
(only if
differe
nt from
the
locatio
n of
recinie
Eligibility of Total Tax
ITC as
Input/Capital
goods/Input
services/none
ITC available this
available as ITC $ month $
IGST CGS SGS IGST CGS SGST
T
T
T
No. Date Value Servi SAC Taxa Rat Amt Rate Amt Rat Amt|
Amt Amt Amt Amt Amt Amt
Value 62151) (1) (18) ) )
Other than supplies attracting reverse charge
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(15) (16)
Other than supplies attracting reverse charge
(17)
(18)
(19) (20)
(21) (22)
(23)
Auto
popu
lated
Shall be auto populated from counterparty GSTR1 and GSTR5
Not
auto
Same as
above
popu
lated
(Clai
med)
$ Taxable person will have to enter the amount of credit to be availed for CGST/SGST or IGST as the case may be
76
5. Details of Credit/Debit Notes
GST
IN
Type of
note
(Debit
/Credit)
Debit
Note/
credit
note
Original
Invoice
Differe
ntial
Differential Tax
Value
(Plus
or
Minus)
Eligibili
ty for
ITC
(select
from
drop
Total Tax
available as
this month
ITC
(figures in Rs)
ITC available
No Date No.
Date
IGST CGST SGST
down as
IG CG SG
IG CGS SGS
in Table
Ra A Ra A Ra A
te mt
mt te mt
5 above)
t
t
ST ST ST ST T T
A Am Am A Amt Amt
mt
mt
(1)
(2) (3)
(4)
(5)
(7)
(8) (9) (1
(1 (1 (1
0) 1) 2) 3)
(14)
(1
(16 (17
(1
(19) (20)
5)
)
8)
Other than reverse charge
Reverse charge
☠Details shall be auto p
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
te
SAC
GSTIN of receiver
of credit
No.
Date
(invoice/revised
invoice/debit
note/revised
debit note/credit
() note redi B) (19)000990)
6A. Revision of Input Service Distribution of earlier tax periods
78
GSTIN of receiver
of credit
(1)
(figures in Rs)
Original Invoice/Document No.
Revised Invoice/Document No.
No.
Date
No.
Date
ISD Credit distributed
IGST
(2)
(3)
(4)
(5)
(6)
CGST
(7)
SGST
(8)
7.
ISD Ledger
(figures in Rs)
Description
(1)
IGST
CGST
SGST
Total
(2)
(3)
(4)
(5)
Opening Balance
ITCs received*
ITC Reversal
ITC Distributed
Distributed as IGST
Distributed as CGST
Distributed as SGST
Closing balance
I
_hereby declare that the information given in this return is true, correct and complete in every respect. I further
declare that I have the legal authority to submit this return.
Place:
Date:
Note:
1. To be furnished by 13th of the month succeeding the tax period)
79
(Signature of Authorized Person)
Statute, statutory
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =