Direct Tax
Consulting
ESG Advisory
Indirect Tax
Growth Advisory
Internal Audit
BFSI Audit
Industry Audit
Valuation
RBI Services
SEBI Services
IRDA Registration
AML Advisory
IBC Services
Recovery of Shares
NBFC Compliance
IRDA Compliance
Finance & Accounts
Payroll Compliance Services
HR Outsourcing
LPO
Fractional CFO
General Legal
Corporate Law
Debt Recovery
Select Your Location
For Input Service Distributor GST Registration is mandatory. After the registration is completed they are required to file GSTR-6 return along with other GST Returns. Through this return, the input tax credits have to be distributed.
In a big size business, it’s natural that there is one head office and several branch offices all over India. In the most of the big companies there is centralized purchasing for better financial control and this situation leads to accumulation of input tax credit and ultimately input tax credit has to be distributed among the branch based on the actual utilization by the respective branch.
An input service distributor entity after taking into the account the centralized purchase, shall adjust the debit or credit, not on purchase, and shall submit combined online GSTR-6 with the details of invoices against input tax credit.
Every Input Service Distributor shall, after adding, correcting or deleting the details contained in FORM GSTR-6A, furnish electronically a return in FORM GSTR-6. Under the ISD Process, HO has to obtain separate registration as ISD and can distribute input tax credit among the branch as per the distribution method suggested by GST model law[1].
As GSTR-6 contains information of all documents issued for Input Tax Credit distribution and manner of credit and tax invoice distribution on which credit is received, GSTR-6 is crucial. GSTR-6 is to be filed by every Input Service Distributor even if it’s a nil return.
All input service distributors should file return. However, it may be noted that Composition dealers, Non-resident taxable person, taxpayers liable to collect TCS, taxpayers liable to deduct TDS, compounding taxable person are exempted from filing the return.
The due date for filing this return is 13 of the next month as per the GST Act.
It may be noted that there is no provision of revising GSTR-6 return filing. In case of any mistake in the return, then it can be rectified while filing GSTR-6 of the succeeding month.
Read our article: A Complete Detail on GST on Liquidated Damages
Experiencing the loss of a loved one is one of the deepest emotional hardships a person can fac...
On January 16, 2025, the Reserve Bank of India (RBI) released the list of Non-Banking Financial...
Over the decades, the Oil and Natural Gas Corporation (ONGC) has been a key pillar in the portf...
The Reserve Bank of India, on April 11, 2025, posted a Press Release No. 2025-2026/96 on their...
Hong Kong is widely recognized as a leading global business hub, known for its free-market econ...
Are you human?: 7 + 8 =
Easy Payment Options Available No Spam. No Sharing. 100% Confidentiality
In addition to guaranteeing fairness for taxpayers, the smooth and accurate execution of tax refund procedures also...
30 Mar, 2024
In the 35th GST Council Meeting, the GST Council implemented the E-invoicing system to apply to specified categorie...
31 Mar, 2025