Gst Registration Gstr 6
· 5 min read
Download Form
Download Form
Government of India/State
Department of ---------
GSTR-6
[See Rule____]
RETURN FOR INPUT SERVICE DISTRIBUTOR
1.
GSTIN:
_________
2.
Name of the Registered person:
(S.No. 1 and 2 will be auto-populated on logging)
3.
Period:
Month ________
_________
Year_______
74
4.
From Registered Taxable Persons (to be auto-populated from counter party GSTR-1 and GSTR-5)
GSTIN
of
supplier
Invoice
IGST CGST
SGST
(figures in Rs)
Eligibility of
ITC as
Input/Capital
goods/Input
services/none
Total Tax
available as ITC $
ITC available this
month $
IGST CGS
T
SGS
T
IGST CGS
SGST
T
Amt Amt Amt Amt Amt Amt
POS
(only if
differe
nt from
the
locatio
n of
recipie
nt)
No. Date Value Servi
ces
SAC Taxa
Rat
e
Amt Rate Amt Rat
e
Amt
(1)
(2)
(5)
Other than supplies attracting reverse charge
(6)
(8)
(3)
(4)
ble
value
(7)
(9)
(10) (11) (12) (13)
(14)
(15)
(16)
(17)
(18)
(19) (20)
(21)
Shall be auto populated from counterparty GSTR1 and GSTR5`
Auto
populated
Not auto
populated
(Claimed
)
$ Taxable person will have to enter the amount of credit to be availed for CGST/SGST or IGST as the case may be
Note: If the supply is received in more than one lot, the invoice information should be reported in the return period in which the last lot is received and recorded in the books of accounts.
75
4A. Amendments to details of inward supplies received in earlier tax periods
Revised/Original Invoice
IGST CGST
SGST
Origin
al
Invoic
e
GST
IN
of
supp
lier
No. Dat
e
Valu
e
Serv
ices
SA
C
Rat
e
Taxabl
e
value
Amt Rat
Amt Rat
e
e
Amt
Total Tax available as
ITC $
(figures in Rs)
ITC available this
month $
IGST CGS
T
SGST IGST CGS
T
SGST
Amt Amt Amt Amt Amt
Amt
Eligibilit
y of ITC
as
Input/Ca
pital
goods/In
put
services/
none
POS
(only if
differen
t from
the
location
of
recipien
t
(1) (2) (3)
Other than supplies attracting reverse charge
(4) (5) (6)
(7) (8)
(9)
(10) (11) (12) (13) (14) (15)
(16)
(17)
(18)
(19) (20)
(21)
(22)
(23)
Shall be auto populated from counterparty GSTR1 and GSTR5
Input
None
Same as
above
Auto
popu
lated
Not
auto
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
Differential Tax
Differe
ntial
Value
(Plus
or
Minus)
Date No.
Date
IGST
CGST
SGST
No
.
Ra
te
A
mt
Ra
te
A
mt
Ra
te
A
mt
Eligibili
ty for
ITC
(select
from
drop
down as
in Table
5 above)
Total Tax
available as
ITC
(figures in Rs)
ITC available
this month
IG
ST
A
mt
CG
ST
Am
t
SG
ST
Am
t
IG
ST
A
mt
SGS
T
CGS
T
Amt Amt
(1)
(2)
(3)
(4)
(5)
(7)
(8)
(9)
(1
0)
(1
1)
(1
2)
(1
3)
(14)
(1
5)
(16
)
(17
)
(1
8)
(19)
(20)
Other than reverse charge
Reverse charge
Details shall be auto populated from counterparty GSTR1 and GSTR 5
5A. Amendment to Details of Credit/Debit Notes of earlier tax periods
Original Debit
Note/ credit
note
Revised
Details of
original Debit
Note/ credit
note
Type of
note
(Debit/Cr
edit)
Differen
tial
Value
(Plus or
Minus)
Differential Tax
Eligibi
lity for
ITC
(select
Total Tax
available as
ITC
ITC available
this month
77
GST
IN
N
o.
Da
te
GST
IN
N
o.
Da
te
IGST
CGST
SGST
Ra
te
A
mt
Ra
te
A
mt
Ra
te
A
mt
from
drop
down
as in
Table 5
above)
IGS
T
Am
t
SG
CG
ST
ST
Amt Amt Am
IGS
T
SG
ST
CG
ST
Amt Amt
t
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
Details shall be auto populated from counterparty GSTR1 and GSTR 5
Other than reverse charge
Reverse charge
6.
Input Service Distribution
No.
Date
SAC
GSTIN of receiver
of credit
GSTIN of
the Supplier
Document
Type
(invoice/revised
invoice/debit
note/revised
debit note/credit
note/credit
note)
(figures in Rs)
Invoice/Document No.
No.
Date
ISD Credit distributed
CGST
IGST
SGST
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
6A. Revision of Input Service Distribution of earlier tax periods
78
GSTIN of receiver
of credit
Original Invoice/Document No.
Date
No.
Revised Invoice/Document No.
No.
Date
ISD Credit distributed
(1)
(2)
(3)
(4)
(5)
IGST
(6)
CGST
(7)
SGST
(8)
(figures in Rs)
Description
(1)
IGST
(2)
CGST
(3)
SGST
(4)
(figures in Rs)
Total
(5)
7.
ISD Ledger
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)