GST return for input service distributor or ISD

As per section 2(61), Input service distributor means an office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services and issues a prescribed document for the purposes of distributing the credit of CGST, SGST, IGST or UGST paid on the said invoices to a supplier of taxable goods or services or both having same permanent account number as that of the said office.

As input service distributors or ISD is required to distribute the credit of CGST, SGST,IGST or UGST, they are not required to file statement of outward supplies in form GSTR-1. Through the common portal, an ISD is required to file a monthly return in form GSTR-6. This form GSTR-6 contain following most important details;

  • Input tax credit received for distribution.
  • Total ITC/Eligible ITC/ineligible ITC to be distributed for tax period.
  • Distribution of input tax credit reported in table 4.
  • Amendment in information furnished in earlier return.
  • Input tax credit mis-matches and reclaims to be distributed in the tax period.
  • Distribution of input tax credit reported in table number 6 and 7.
  • Redistribution of ITC distributed to wrong recipients.

Last date of filing GST return in form GSTR-6

Details in GSTR-6 have to be furnished on or before 13th of the month succeeding the calendar month. However, GSTR-6 can’t be filed on or before the 10th of the month succeeding the calendar month. This means, GSTR-6 can only be filed after the 10th of the month and before the 13th of the month succeeding the tax period.

The registered supplier after filing Form GSTR-1, details of input tax credit received for distribution will be auto populated in form GST-6A. ISD can see GST-6A with details of input tax credit received through the common portal.

Details filed by ISD in GSTR-6, will get auto populated in GSTR-2A of the registered supplier. If the registered supplier has opted for a composition scheme, details of input tax credit gets auto populated in GSTR-4A.

is a fellow member of the Institute of Chartered Accountants of India. He lives in Bhubaneswar, India. He writes about personal finance, income tax, goods and services tax (GST), company law and other topics on finance. Follow him on facebook or instagram or twitter.