GSTR 6 Form Retrun Filing Due Date For May 2025

GSTR-6 is a monthly GST return that every Input Services Distributor is required to file for providing the information of input service invoices on which credit has been received and needs to be distributed. GSTR 6, an integral part of the Goods and Services Tax (GST) regime, is a return form created for Input Service Distributors (ISDs). It eases the reporting of inward supplies received by ISDs and the distribution of Input Tax Credit (ITC) accordingly. GSTR 6 format contains detailed sections for the proper declaration of input tax invoices, credit adjustments, and other relevant information. To learn the role of GSTR-6 in tax compliance, see more about the applicable GST rate.

Who is Required to Submit a GSTR 6?

GSTR 6 must be filed by organizations that are Input Service Distributors (ISD). These companies offer goods, services, or both. They collect tax invoices for input services and provide the documentation required to distribute the state tax (SGST), credit of central tax (CGST), union territory tax (UTGST), or integrated tax (IGST) liable to be paid on some services to a supplier of taxable products or services with the same PAN as the ISD.

What You Need To Know About GSTR 6

There are multiple conditions that you should learn before filing GSTR. Below mentioned would be the information for that. 

• You should secure a 15-digit PAN-based GSTIN and be registered as an assessee under the GST.
• Your firm must secure an overall revenue of at least Rs 20 lakhs.
• All registered Input Service Distributors (ISD) under the GST who do not opt for the composition scheme or have a Unique Identification Number (UIN) are qualified to file the GSTR 6 return. 
• A non-resident assessee would be exempted from the same return filing. 
• The grounds of your other businesses or subsidiaries ‘ taxable purchases should be documented
• You are required to record the specifics of the method you allocated the ITC, which you obtained for your purchases, including your branches via internal transactions.

What is the Purpose of GSTR 6A in identifying individuals?

GSTR 6A would be the statement of inbound supplies that have been made by the system for the recipient assessee. The data provided by the producers of the input service distributor in their GSTR 1 would have been utilised to electronically build the GSTR 6A document. The GSTR 6A form is a read-only document. The form is for a certain tax period and is updated depending on the antecedent supplier’s information till the ISD taxpayer files the GSTR 6 for the same tax period.

Any changes to GSTR-6A must be submitted at the same time as GSTR-6. Because GSTR 6A is a read-only document, you are not required to file it separately.

Form GSTR-6 consists of which tables?

Form GSTR-6 consists of the following tables-

Form GSTR-6 invoice information-

• Table 3: To insert the information of the ITC obtained for distribution.
• Table 6B: To insert the information of debit or credit notes obtained.
• Table 6A: To create modifications to the data field before returns in Table 3.
• Table 6C: To do the revisions to debit or credit notes received.

Distribution of Form GSTR-6 ITC:

• Table 4: To see the information on ITC available and qualified, and ineligible ITCs distributed.
• Table 5, 8: To insert the information on the distribution of ITC for ISD invoices and ISD Credit notes.
• Table 9: To insert the information on available ITC and qualified and ineligible ITC redistributed. 

GSTR-6 – Additional information-

• Table 10- Late fee- To see the information on the late fee for the return period. 

Note: Post-filing the return, the same title could be accessed. 

GSTR 6 Due Date For May 2025

Period (Monthly)	Due Dates (Composition Dealers)
May 2025	13th June 2025
April 2025	13th May 2025
March 2025	13th April 2025
February 2025	13th March 2025
January 2025	13th February 2025
December 2024	15th January 2025 | Extended
November 2024	13th December 2024
October 2024	13th November 2024
September 2024	13th October 2024
August 2024	13th September 2024
July 2024	13th August 2024
June 2024	13th July 2024
May 2024	13th June 2024
April 2024	13th May 2024
March 2024	13th April 2024
February 2024	13th March 2024
January 2024	13th February 2024
December 2023	13th January 2024
November 2023	13th December 2023
October 2023	13th November 2023
September 2023	13th October 2023
August 2023	13th September 2023

Latest Update:

• The Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance, has extended the deadline for Form GSTR-6 returns for December 2024. Read the official Notification
• A TRAN-2 filing till 30th June 2018 has been announced for July to December 2017.
• Before the notification, ISD was not mandatory. The government amended Sections 2(61) and 20 of the CGST Act, 2017 and made the ISD provisions mandatory effective from 1st April, 2025. Notification. Notification No. 12/2024-Central Tax dated 10th July, 2024
• Rule 39 of the CGST Rules, 2017 has been amended by the CBIC, and a method for allocating ITC by an ISD has been prescribed; however, this has yet to be notified.10th July, 2024, Notification No. 12/2024-Central Tax
  

What would be the pre-requisite for Filing Form GSTR-6?

• The recipient must be registered as an ISD and must secure an active GSTIN.
• The recipient must secure valid login credentials (i.e., User ID and password).
• The recipient should secure a valid and non-expired/ unrevoked Digital Signature Certificate (DSC which is mandatory for companies, LLPS, and FLLPS).
• The recipient must secure an active mobile number that is shown in their enrolled information filed to the GST portal during the registration or revision time for the authentication via EVC. 
• The recipient shall secure a choice to furnish Form GSTR-6 for the abolished GSTIN for the duration in which the same was active. 

Related: GST Late Fees and Interest Due Date for Taxpayers

Form GSTR-6 Consists of which Tables?

Form GSTR-6 consists of the following tables-

Form GSTR-6 invoice information-

1. Table 3: To insert the information of the ITC obtained for distribution.

2. Table 6B: To insert the information of debit or credit notes obtained.

3. Table 6A: To create modifications to the data field before returns in Table 3.

4. Table 6C: To do the revisions to debit or credit notes received.

Distribution of Form GSTR-6 ITC:

5. Table 4: To see the information on ITC available and qualified, and ineligible ITCS distributed.

6. Table 5, 8: To insert the information on the distribution of ITC for ISD invoices and ISD Credit notes.

7. Table 9: To insert the information on available ITC and qualified and ineligible ITC redistributed. 

GSTR-6 – Additional information-

8. Table 10- Late fee- To see the information on the late fee for the return period. 

Note: Post-filing the return, the same title could get accessed. 

What would be the pre-requisite for filing Form GSTR-6?

• The recipient must be registered as an ISD and must secure an active GSTIN.
• The recipient must secure valid login credentials (i.e., User ID and password).
• The recipient should secure a valid and non-expired/ unrevoked Digital Signature Certificate (DSC which is mandatory for companies, LLPs, and FLLPs).
• The recipient must secure an active mobile number that is shown in their enrolled information filed to the GST portal during the registration or revision time for the authentication via EVC. 
• The recipient shall secure a choice to furnish Form GSTR-6 for the abolished GSTIN for the duration during which the same was active. 

What is the Method to File GSTR-6?

The information on the ITC and inward supplies would get collected in GSTR 6 format. Below is a look at every section in depth. 

1. GSTIN: In this, you need to mention your unique PAN-based 15-digit Goods and Services Taxpayer Identification Number (GSTIN).
2. Assessee name: The same field must comprise the name of the enrolled assessee for your business. 
3. Period: (Month-year)- State the period for which you would file the GSTR 6. 
4. Supplies via a registered taxable individual: 
   • Under this section, you, the ISD, are expected to disclose all purchases made from other companies (who are registered under GST), as well as the amount of input credit/tax refund that you have received this month against different tax headings (CGST, SGST, and IGST). This also covers purchases when the tax is collected in reverse charge.
   • The same information shall be auto-populated when the vendors you purchase those goods or services from file their GSTR-1 or GSTR-5 (when they are comprised of foreign assesses).
   • You are obligated to furnish the data of the invoice level of those purchases in which the goods were delivered in multiple lots.
   • You can amend/modify the information of purchases made by you during previous tax periods by using Section 4A of the GSTR-6. If you do, you must also present both the original and updated invoices as verification.
5. Components of Credit/Debit Notes-
   • In this, you could show the information of all the credit notes and debit notes which you have raised for your transactions in the current month. 
   • You are enabled to do the revisions to all those debit or credit notes which shall be provided in the former tax durations through the use of section 5A of GSTR-6.
6. Distribution of input services:
   • In this, you as an input service distributor would be needed to furnish the information of all the branches that obtain the input credit, including their GSTIN and the amount of ISD credit distributed under distinct elements of the GST (IGST, CGST, and SGST).
   • You can amend the credit amount distributed in the former tax durations through the use of section 6A of GSTR-6. If you change this data for a certain tax period, you must provide both the original and changed versions of the transactions as proof.
7. ISD Ledger: This part contains a record of all transactions that occurred between a company’s headquarters and its branches to distribute the ITC received by the headquarters among all of its branches. This ledger keeps track of the Input Tax Credit received, Reverted Input Tax Credit, and Distributed Input Tax Credit, and this information is grouped under the three GST components: SGST, CGST, and IGST.

After filling in all sections of the GSTR-6, you must declare the document’s accuracy and electronically sign it.

GSTR 6 Late Fees & Penalty

If you do not file the return by the deadline, you must pay a fee of Rs 50 per day. When a NIL return is filed, however, no reduction allowance is allowed.