The 60-second version
GSTR-6 is monthly return for Input Service Distributors who receive invoices for input services and distribute ITC to branch GSTINs — file by 13th of next month.
GSTR-6 is ISD — not the regular GSTR-3B lane
Input Service Distributors who receive tax invoices for input services must file GSTR-6 monthly and distribute ITC to recipient units via ISD invoices.
Common after return: returning NRI sets up HQ GSTIN as ISD for shared IT, legal, and logistics services across branch GSTINs.
Regular filing: GSTR-3B guide for branch-level outward and ITC offset.
ISD vs regular GST lanes
| Registration | Return | Use case |
|---|---|---|
| ISD | GSTR-6 | ITC distribution to branches |
| Regular GSTIN | GSTR-1 + 3B | Outward supply and ITC |
| Composition | GSTR-4 | Small dealer |
| TDS deductor | GSTR-7 | Government TDS on supply |
GSTR-6 sequence
ISD registration
GST REG-01 with ISD flag.
Receive invoices
Input service tax invoices.
Distribute ITC
ISD invoices to branches.
File GSTR-6
Monthly by 13th.
Branch 3B
Branches claim ISD credit.
ISD loop
GSTR-6 kit
- ISD GSTIN cert.
- Input invoices.
- Distribution ratio.
- GSTR-6 ACK.
- Branch mapping.
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No outward supply
ISD cannot make outward taxable supply — only distributes ITC. Separate regular GSTIN needed for sales.
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0 of 4 checked
vs GSTR-3B?
GSTR-6 ISD distribution; GSTR-3B branch outward and ITC offset.
Single location?
ISD not needed — regular GSTIN suffices.
Late fee?
Per day late fee on GSTR-6 — branches blocked from ISD credit until filed.
Amendment?
No revision — correct in subsequent month GSTR-6.
Cancel ISD?
File GSTR-10 on ISD GSTIN cancellation.
2B match?
Reconcile input invoices with GSTR-2B before distribution.
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