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

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 date
May 2019 13th June 2019
June 2019 13th July 2019
July 2019 13th August 2019
August 2019 13th September 2019
September 2019 13th October 2019
October 2019 13th November 2019
November 2019 13th December 2019
December 2019 13th January 2020

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 –