Form GSTR-6
 [See rule 65]

Return for input service distributor

 

Year        
Month  

 

1. GSTIN                                
2. (a) Legal name of the registered person  
  (b) Trade name, if any  

3. Input tax credit received for distribution

GSTIN of supplier Invoice details Rate Taxable value Amount of Tax
No Date Value Integrated tax Central Tax State / UT Tax CESS
1 2 3 4 5 6 7 8 9 10
                   
                   

4. Total ITC/Eligible ITC/Ineligible ITC to be distributed for tax period (From Table No. 3)

Description Integrated tax Central Tax State / UT Tax CESS
1 2 3 4 5
(a) Total ITC available for distribution        
(b) Amount of eligible ITC        
(c) Amount of ineligible ITC        

5. Distribution of input tax credit reported in Table 4

GSTIN of recipient/State, if recipient is unregistered ISD invoice Distribution of ITC by ISD
No. Date Integrated Tax Central Tax State / UT Tax CESS
1 2 3 4 5 6 7
5A. Distribution of the amount of eligible ITC
             
5B. Distribution of the amount of ineligible ITC
             

6. Amendments in information furnished in earlier returns in Table No. 3

Original details Revised details
GSTIN of supplier No. Date GSTIN of supplier Invoice/debit note/credit note details Rate Taxable value Amount of Tax
No Date Value Integrated tax Central Tax State / UT Tax CESS
1 2 3 4 5 6 7 8 9 10 11 12 13
6A. Information furnished in Table 3 in an earlier period was incorrect
                         
6B. Debit Notes/Credit Notes received [Original]
                         
6C. Debit Notes/Credit Notes [Amendments]
                         

7. Input tax credit mis-matches and reclaims to be distributed in the tax period

Description Integrated tax Central Tax State/ UT Tax Cess
1 2 3 4 5
7A. Input tax credit mismatch        
7B. Input tax credit reclaimed on rectification of mismatch        

8. Distribution of input tax credit reported in Table No. 6 and 7 (plus / minus)

GSTIN of recipient ISD credit no. ISD invoice Input tax distribution by ISD
No. Date No. Date Integrated Tax Central Tax State Tax CESS
1 2 3 4 5 6 7 8 9
                 
8A. Distribution of the amount of eligible ITC
                 
8B. Distribution of the amount of ineligible ITC
                 

9. Redistribution of ITC distributed to a wrong recipient (plus / minus)

Original input tax credit distribution Re-distribution of input tax credit to the correct recipient
GSTIN of original recipient ISD invoice detail ISD credit note GSTIN of new recipient ISD invoice Input tax credit redistributed
No. Date No Date No. Date Integrated Tax Central Tax State Tax CESS
1 2 3 4 5 6 7 8 9 10 11 12
9A. Distribution of the amount of eligible ITC      
                       
9B. Distribution of the amount of ineligible ITC      
                       

10. Late Fee

On account of Central Tax State / UT tax Debit Entry No.
1 2 3 4
Late fee      

11. Refund claimed from electronic cash ledger

Description Fee Other Debit Entry Nos.
1 2 3 4
(a) Central Tax      
(b) State/UT Tax      
Bank Account Details (Drop Down)

Verification

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Signature of Authorised Signatory   
 Name of Authorised Signatory       
 Designation /Status                       

Place
Date