DEMO
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Section
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Rules
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Form
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20. Manner of distribution of credit by Input Service Distributor.
2(97). “return”
2(61). “Input Service Distributor”
2(24). “Commissioner”
60. Form and manner of furnishing details of inward supplies.
GSTR6A. Details of supplies auto-drafted from
GSTR06. Return for input service distributor
THE BIHAR GOODS AND SERVICES TAX RULES 2017
Chapter VIII - Returns
65. Form and manner of submission of return by an Input Service
Distributor.-
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.