GSTR-6 – Input Service Distributor Return
Monthly ISD return for distributing ITC to registered branches / units
INR 1,000/- per month onwards
- Applicable to businesses registered as Input Service Distributors (ISD)
- Monthly GSTR-6 filing reporting ITC received and distributed
- ITC distribution across GSTINs of the same legal entity (branches)
- Proportionate ITC computation based on applicable formula
- Verification against GSTR-2B of receiving units
- Amendment of previously filed GSTR-6 (GSTR-6A reconciliation)
- Nil return filing for months with no ISD activity