Chapter - VIII of CGST Rules, 2017
RETURNS
RULE 65. Form and manner of submission of
return by an Input Service Distributor (corresponding
section 39, section 20)
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 and those issued under
section 20,
through the common portal either directly or from a Facilitation Centre notified
by the Commissioner.