What is GSTR-6?

GSTR-6 is a return form filed on monthly basis by the input service distributor. GSTR-6 contains details of –

  1. Input tax credit received by an input service distributor
  2. Distribution of input tax credit among the branches of the organization by input service distributor.

Who should file GSTR-6?

It is mandatory for every input service distributor to file GSTR-6. It should be filed even in case of nil returns too.

GSTR 6 Filing Due Dates 2020

GSTR 6 return must be filed by the input service distributor on or before 13th of every month. The due dates for filing GSTR-6 are given below –

Month Due dates
Dec 2019 13 Jan 2020
Jan 2020 13 Feb 2020
Feb 2020 13 Mar 2020
Mar 2020 13 Apr 2020
Apr 2020 13 May 2020
May 2020 13 Jun 2020
Jun 2020 13 Jul 2020
Jul 2020 13 Aug 2020
Aug 2020 13 Sep 2020
Sep 2020 13 Oct 2020
Oct 2020 13 Nov 2020
Nov 2020 13 Dec 2020
Dec 2020 13 Jan 2021

How to revise GSTR-6?

Once GSTR-6 return is filed, it cannot be revised but if you have done any mistake in the current period, you are having the option to rectify that mistake in the next month. For ex – If you made a mistake in July GSTR-6, you can rectify that mistake in August GSTR-6.

Penalty for Late GSTR-6 Filing

Late filing of GSTR-6 leads to heavy fines & penalties. Interest will be charged at 18% per annum and it is calculated by the tax payer on the outstanding tax amount. The late fee is Rs.50 per day i.e. Rs.25 under CGST and Rs.25 under SGST (in case of tax return) whereas it is Rs.20 per day i.e. Rs.10 under CGST and Rs.10 under SGST (in case of nil tax return). However, the maximum penalty would be Rs.5000.

GSTR-6 Return Form Format

Download Form GSTR-6 by clicking below link –