Академический Документы
Профессиональный Документы
Культура Документы
com
Government of India/State
Department of ---------
GSTR-6
[See Rule…..]
RETURN FOR INPUT SERVICE DISTRIBUTOR
1. GSTIN: …………………….
2. Name of the Registered person: …………………….
(S.No. 1 and 2 will be auto-populated on logging)
No. Date Value Servi SAC Taxa ble Rat Amt Rate Amt Rat e Amt
ces value e
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)
Other than supplies attracting reverse charge
$ Taxable person will have to enter the amount of credit to be availed for CGST/SGST or IGST as the case may be
Note: If the supply is received in more than one lot, the invoice information should be reported in the return period in which the last lot is received and reco
Auto m
populated Sha ll be aut o popu lated fro cou nterpar ty GST R1 and GSTR 5`
Not auto
populated
(Claimed
)
4A. Amendments to details of inward supplies received in earlier tax periods
(figures in Rs)
Origin GST Revised/Original Invoice IGST CGST SGST POS Eligibilit y
al IN (only if of ITC as
Invoic e of differen t Input/Ca
supp from the pital
lier location goods/In
of put
recipien services/
No. Dat Valu Ser SA C Taxabl e Rat e Amt Rat e Amt Rat e Amt t none
e e v value
ices
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17)
Other than supplies attracting reverse charge
Auto Input
all
popu Sh be auto populated from c ounterp arty G STR1 a nd GS TR5 None
lated
Not Same as
auto above
popu
lated
(Clai
med)
$ Taxable person will have to enter the amount of credit to be availed for CGST/SGST or IGST as the case may be
5. Details of Credit/Debit Notes
(figures in Rs)
GST Type of Debit Original Differe Differential Tax
IN note Note/ Invoice ntial
(Debit credit Value
/Credit) note (Plus
or
Minus)
No Date No. Date IGST CGST SGST
.
down as in Table
IG CG SG
ST ST ST
IG CGS
ST T
SGS
T
Ra A
te mt
Ra A
te mt
Ra A
te mt
5 above) A
mt
Am Am A
t t mt
Amt Amt
(2) (3) (4) (5) (7) (8) (9) (1 (1 (1 (1 (14) (1 (16
0) 1) 2) 3) 5) )
(1)
Other than reverse charge
Reverse charge
Details shall be auto populated from counterparty GSTR1 and GSTR 5
5A. Amendment to Details of Credit/Debit Notes of earlier tax periods
Original Debit Revised Details of Type of note Differen tial Differential Tax
Note/ credit note original Debit Note/ (Debit/Cr edit) Value (Plus
credit note or Minus)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
Other than reverse charge
Reverse charge
Details shall be auto populated from counterparty GSTR1 and GSTR 5
6. Input Service Distribution
(figures in Rs)
GSTIN of Document Type No. Date SAC GSTIN of receiver of credit
the Supplier (invoice/revised
invoice/debit
note/revised debit
note/credit
note/credit note)
7. ISD Ledger
(figures in Rs)
I hereby declare that the information given in this return is true, correct and complete in e
declare that I have the legal authority to submit this return.
Place:
Date: (Signature o
Note:
1. To be furnished by 13th of the month succeeding the tax period)
Description IGST CGST
(1) (2) (3)
Opening Balance
ITCs received*
ITC Reversal
ITC Distributed Distributed as IGST Distributed as CGST Distributed as
SGST
Closing balance
arty GSTR-1 and GSTR-5)
Eligibility of ITC Total Tax available as ITC available this
as Input/Capital ITC $ month $
goods/Input IGST CGS T SGS T IGST CGS T SGST
services/none