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THE GUJARAT GOODS AND SERVICES TAX FORMS 2017
RETURN

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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
                   
                   
                   

(Amount in Rs. for all Tables)

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/ UT 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 Authorized Signatory
Place Name of Authorized Signatory
Date Designation /Status

Instructions:

1. Terms Used:

a. GSTIN: Goods and Services Tax Identification Number
b. ISD: Input Service Distributor
c. ITC: Input tax Credit.

2. GSTR 6 can only be filed only after 10th of the month and before 13th of the month succeeding the tax period.

3. ISD details will flow to Part B of GSTR-2A of the Registered Recipients Units on filing of GSTR 6.

4. ISD will not have any reverse charge supplies. If ISD wants to take reverse charge supplies, then in that case ISD has to separately register as Normal taxpayer.

5. ISD will have late fee and any other liability only.

6. ISD has to distribute both eligible and ineligible ITC to its Units in the same tax period in which the inward supplies have been received.

7. Ineligible ITC will be in respect of supplies made as per Section 17(5).

8. Mismatch liability between GSTR-1 and GSTR-6 will be added to ISD and further ISD taxpayer has to issue ISD credit note to reduce the ITC distributed earlier to its registered recipients units.

9. Table 7 in respect of mismatch liability will be populated by the system.

10. Refund claimed from cash ledger through Table 11 will result in a debit entry in electronic cash ledger.