GuideGST

How can I create, submit and file details in Form GSTR-6?

To create, submit and file details in Form GSTR-6, perform the following steps:

A. Login and Navigate to Form GSTR-6 page

B. Generate Form GSTR-6 Summary

C. Enter details in various tiles

D. Preview Form GSTR-6

E. Acknowledge and Submit Form GSTR-6 to freeze data

F. Offset Late fee

G. File Form GSTR-6 with DSC/ EVC

H. View Form GSTR-6 Status

A. Login and Navigate to Form GSTR-6 page

  1. Access the www.gst.gov.in URL. The GST Home page is displayed. Login to the GST Portal with valid credentials. Click the Services > Returns > Returns Dashboard command.

Alternatively, you can also click the Returns Dashboard link on the Dashboard.

image584 TaxClue

  1. The File Returns page is displayed. Select the Financial Year & Return Filing Period for which you want to file the return from the drop-down list. Click the SEARCH button.
  2. The File Returns page is displayed. This page displays the due date of filing the returns, which the taxpayer is required to file using separate tiles.

In the GSTR-6 tile, click the PREPARE ONLINE button if you want to prepare the return by making entries on the GST Portal directly.

Note: The due date for filing Form GSTR-6 is the 13th of every month unless extended.

image647 TaxClue

B. Generate Form GSTR-6 Summary

  1. Scroll down to the bottom of the form GSTR-6 – Return for Input Service Distributor page and click the GENERATE GSTR6 SUMMARY button.

Note: The Status should reflect as ‘Not Filed’. In case the Status is ‘Filed’, Form GSTR-6 for the same month/tax period cannot be filed again.

image648 TaxClue

  1. A confirmation message is displayed at the top of the page. You can check the status in some time.

image649 TaxClue

C. Enter Details in various tiles

There are three sub-headings representing Tables to enter relevant details. Click on the tile names to know and enter related details:

Form GSTR-6 Invoice Details:

  1. Table3 – Input tax credit received for distribution: To enter details of input tax credit received for distribution.
  2. Table6B – Debit Notes/ Credit Notes Received: To enter details of debit or credit notes received.
  3. Table6A – Amendment of information furnished in earlier returns in Table 3: To make amendments to information furnished in earlier returns in Table 3.
  4. Table6C – Amendment of Debit Notes/Credit Notes received: To make amendments to debit or credit notes received.

Form GSTR-6 ITC Distribution:

  1. Table5, 8 – Distribution of input tax credit (ISD Invoices & ISD Credit notes): To enter details of the distribution of input tax credit for ISD invoices and ISD Credit notes.
  2. Table9 – Redistribution of ITC distributed in earlier returns- To enter details of ITC available and eligible and ineligible ITC redistributed.
  3. Table4 – Total ITC available and Eligible ITC/Ineligible ITC distributed: To view details of ITC available and eligible and ineligible ITC distributed.

6. Table 3 – Input tax credit received for distribution

6.1. To view or edit details of input tax credit received for distribution, click the 3-Input tax credit received for distribution tile.

image718 TaxClue

6.2. Click the ADD MISSING INVOICE DETAILS button to add the invoices.

image650 TaxClue

6.3. The B2B-Add Invoice page is displayed. Please read the carefully message at the top of the page.

6.4. In the Supplier’s GSTIN field, enter the GSTIN of the supplier who supplied the services. As you enter the supplier’s GSTIN, the Supplier’s name is auto-populated and the screen is expanded for displaying/entering item-details.

6.5. In the Invoice No. field, enter the invoice number.

6.6. In the Invoice Date field, select the date on which the invoice was issued using the calendar.

6.7. In the POS field, select the place of supply where the supplies were delivered by the supplier. Based on the State/UT selected in POS, the Supply Type field is auto-populated.

Note: GST Portal would determine whether it is an Inter-State or Intra-State transaction based on the State/UT where the supplier is registered and State that has been selected in the POS field.

6.8. In the Total Invoice Value field, enter the total value of the invoice for which services are received. In the Cess field, enter the cess amount.

6.9. The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields, against a particular tax rate. However, you can edit the data in the amount of tax fields.

6.10 (a).  In case of Intra-State transaction:

In case the POS (place of supply) of the services is in the same state as that of the supplier, the transaction is an Intra-State transaction.

Note- Fields for Central Tax, State/UT Tax, and Cess field only will appear for entry.

i) In the Taxable Value field against the specific rates, enter the taxable value of the goods or services.

ii) In the Cess field, enter the cess amount.

Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields, against a particular tax rate. However, you can edit the data in the amount of tax fields.

image653 TaxClue

iii). You will be directed to the previous page and invoice is added.

image654 TaxClue

6.10 (b). In case of Inter-State transaction:

In case the Place of Supply (POS) is different from the State of the supplier, the transaction becomes an Inter-State transaction.

Notice that fields for Integrated Tax and Cess will appear for entry.

i) In the Taxable Value field against the rates, enter the taxable value of the goods or services.

ii) In the Cess field, enter the cess amount.

Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields, against a particular tax rate. However, you can edit the data in the amount of tax fields.

image651 TaxClue

iii). You will be directed to the previous page and invoice is added.

Note: You can click the Supplier’s GSTIN link under the Supplier Details column to view the invoice details.

6.11. Click the BACK button to go back to the Form GSTR-6 landing page.

image655 TaxClue

6.12. The 3-Input tax credit received for distribution tile in Form GSTR-6 will reflect the number of invoices added.

image656 TaxClue

7. Table 6B – Debit Notes/ Credit Notes Received

7.1. To view or edit details of debit or credit notes received, click the 6B – Debit Notes/ Credit Notes Received tile.

image719 TaxClue

7.2. In the Credit/Debit Notes – Supplier Details page, click the ADD CREDIT NOTE/DEBIT NOTE button to add a new credit/ debit note.

image657 TaxClue

7.3. The Credit/Debit Notes – Add page is displayed.

Note: The table below shows the difference in the Credit/Debit note table before delinking and after delinking of Debit/Credit Note.

 

S. No.

Credit/Debit Note Table before delinking of Debit/ Credit Note

Credit/Debit Note Table after delinking of Debit/ Credit Note

 

1

While entering the Debit/ Credit note details, the original invoice number and original invoice date were mandatory to be entered.

While entering the Debit/ Credit note details or amendment in debit/ credit note details, ISD is not required to enter the original invoice number and original invoice date.

2

POS field was not available.

Entering POS is mandatory.

3

Supply type was determined based on Original invoice details.

Supply type is determined on the basis of the GSTIN of supplier and POS.

4

Suppliers were issuing one debit/credit note for each invoice.

The supplier can issue one Debit/ Credit note for multiple invoices.

5

Pre-GST checkbox was available.

The pre-GST checkbox has been removed.

 

7.4. In the Supplier GSTIN field, enter the name of the supplier. Supplier name is auto-populated.

7.5. From the Note Type drop-down list, select whether the details added are for a Debit or Credit Note.

CapturedImg716 TaxClue

7.6. In the Note Value field, enter the value of the note.

7.7. In the Debit/Credit Note No. field, enter the debit or credit note number.

Note: A Debit or Credit Note number should be unique for a given Financial Year (FY).

7.8. In the Debit/Credit Note Date field, select the date on which the debit or credit Note was issued using the calendar.

Note: The note date should be before the end date of the tax period.

7.9. From the POS drop-down list, select the POS State/UT based on GSTIN of ISD and place of supply.

7.10 (a) In case of Intra-State transaction:

In case the POS (place of supply) of the services is the same State as that of the supplier, the transaction is an Intra-State transaction.

Also read: I am a Deductor. How can I view Form GSTR-7A?

Please note, fields for Central Tax and State/UT Tax appear for entry.

i) In the Taxable Value field against the rates, enter the taxable value of the services.

ii) In the Amount of Tax field against the rates, enter the amount of tax of the services.

iii) In the Cess field, enter the cess amount.

iv) Click the SAVE button to save the note details.

image660 TaxClue

iii). You will be directed to the previous page and the document is added.

image661 TaxClue

7.10 (b) In case of Inter-State transaction:

In case Place of Supply (POS) is different from the State of the supplier, the transaction becomes an Inter-State transaction.

Please note, fields for Integrated Tax and Cess will appear for entry.

i) In the Taxable Value field against the rates, enter the taxable value of the services.

ii) In the Amount of Tax field against the rates, enter the amount of tax of the services.

iii) In the Cess field, enter the cess amount.

iv) Click the save button to save the note details.

image658 TaxClue

iii). You will be directed to the previous page and the document is added.

Note: You can click the Supplier’s GSTIN link under the Supplier Details column to view the document details.

7.11. Click the BACK button to go back to the Form GSTR-6 landing page.

image662 TaxClue

7.12. The 6B – Debit Notes/ Credit Notes Received tile in Form GSTR-6 will reflect the number of documents added.

image663 TaxClue

8. Table 9(c) 6A – Amendment of information furnished in earlier returns in Table 3

8.1. To make amendments to information furnished in earlier returns in Table 3, click the 6A – Amendment of information furnished in earlier returns in Table 3 tile.

image720 TaxClue

8.2. Select the Financial Year from the drop-down list.

8.3. In the GSTIN field, enter the GSTIN of the supplier.

8.4. In the Original Invoice No. field, enter the invoice number which you want to amend from the earlier tax period.

8.5. Click the AMEND INVOICE button.

image664 TaxClue

8.6. You can provide the revised invoice number, revised invoice date, total invoice value, POS, and taxable value for the GSTIN. Make amendments to the details as required. Make amendments to the details as required. Click the SAVE button.

image665 TaxClue

8.7. You will be directed to the previous page and a message is displayed that “Request accepted, Subject to validation” successfully.

Note:

  1. The status of the amended invoice is shown as Processed and will be visible in the “Uploaded by Taxpayer” section.
  2. Here, you can also edit/delete the amended invoices (under Actions).

8.8. Click the BACK button.

image666 TaxClue

8.9. You will be directed to the previous page and the 6A – Amendment of information furnished in earlier returns in Table 3 tile will reflect the number of such invoices amended.

image667 TaxClue

9. Table 9(d) 6C – Amendment of Debit Notes/Credit Notes received

9.1. To make amendments to debit or credit notes received, click the 6C – Amendment of Debit Notes/Credit Notes received tile.

image721 TaxClue

9.2. Select the Financial Year from the drop-down list.

9.3. In the GSTIN field, enter the GSTIN of the supplier.

9.4. In the Original Note No. field, enter the note number which you want to amend from the earlier tax period.

9.5. Click the AMEND DOCUMENT button.

image669 TaxClue

9.6. You can provide the note value, revised credit/debit note number, revised credit/debit note date, and POS for the GSTIN. Make amendments to the details as required. Click the SAVE button.

image670 TaxClue

9.7. You will be directed to the previous page and a message is displayed that “Request accepted, subject to validation”.

Note:

a. The status of the amended credit/debit note is shown as Processed and will be visible in the “Uploaded by Recipient section.

b. Here, you can also edit/delete the amended credit/debit note (under Actions).

9.8. Click the BACK button.

image671 TaxClue

9.9. You will be directed to the previous page and the 6C – Amendment of Debit Notes/Credit Notes received tile will reflect the number of such documents amended.

image672 TaxClue

10. Table 9(f) 5, 8 – Distribution of input tax credit (ISD Invoices & ISD Credit notes)

10.1. To view or edit details of the distribution of input tax credit for ISD invoices and ISD Credit notes, click the 5, 8 – Distribution of input tax credit (ISD Invoices & ISD Credit notes) tile.

image723 TaxClue

10.2. Click the ADD DOCUMENT button.

image676 TaxClue

10.3. Select the Eligibility of ITC from the drop-down list.

10.4. Select the Unit Type from the drop-down list.

10.5 (a) In case of Registered unit type:

10.5.1. Enter the GSTIN of the registered recipient.

10.5.2 Select the ISD Document Type from the drop-down list.

a. In case of ISD Invoice:

10.5.3. In the ISD Invoice Number field, enter the ISD invoice number.

10.5.4. Select the ISD Invoice Date using the calendar.

10.5.5. In the ISD Credit Distribution section, enter the Integrated Tax, Central Tax, State/UT Tax and Cess.

10.5.6. Click the SAVE button.

Note: In a case where the receiving unit is located in SEZ, then the distribution of Input tax credit out of IGST/CGST/SGST/UTGST will be distributed as IGST only irrespective of the SEZ State code.

  1. If the recipient unit is within the State, the distributed credit is IGST or CGST and SGST/UTGST and the following entry screen will appear in which the details have to be entered.

image696 TaxClue

2. If the recipient unit belongs to another State, the distributed credit is IGST and the following screen is displayed in which the details have to be furnished.

image695 TaxClue

b. In case of ISD Credit Note:

10.5.3. In the ISD Credit Note Number field, enter the ISD credit note number.

10.5.4. Select the ISD Credit Note Date using the calendar.

10.5.5. In the ISD Invoice Number field, enter the ISD invoice number.

10.5.6. Select the ISD Invoice Date using the calendar.

10.5.7. In the ISD Credit Distribution section, enter the Integrated Tax and Cess.

10.5.8. Click the SAVE button.

Note: Inter-State or Intra-State will depend on the POS of the original ISD invoice against which the ISD credit note is being issued. Screenshots have been provided below for reference.

image679 TaxClue

image680 TaxClue

10.5.8. You will be directed to the previous page and the invoice is added under Processed Invoices under the Eligible ITC tab.

image681 TaxClue

10.5 (b) In case of Un-registered unit type:

10.5.1 Enter the State Code of the receiver.

10.5.2. Select the ISD Document Type from the drop-down list.

Also read: How can I create and file details in Form GSTR-7?

a. In case of ISD Invoice:

10.5.3. In the ISD Invoice Number field, enter the ISD invoice number.

10.5.4. Select the ISD Invoice Date using the calendar.

10.5.5. In the ISD Credit Distribution section, enter the Integrated Tax, Central Tax, State/UT Tax and Cess, as the case may be.

10.5.6. Click the SAVE button.

  1. If the recipient unit is within State, the distributed credit is CGST and SGST and the following entry screen will appear in which the details have to be entered. It can be IGST also if the credit is to be distributed as IGST.

image697 TaxClue

2. If the recipient unit belongs to another State, the distributed credit is IGST and the following screen is displayed in which the details have to be furnished.

image698 TaxClue

b. In case of ISD Credit Note:

10.5.3. In the ISD Credit Note Number field, enter the ISD credit note number.

10.5.4. Select the ISD Credit Note Date using the calendar.

10.5.5. In the ISD Invoice Number field, enter the ISD invoice number.

10.5.6. Select the ISD Invoice Date using the calendar.

10.5.7. In the ISD Credit Distribution section, enter the Integrated Tax and Cess.

10.5.7. Click the SAVE button.

Note: Inter-State or intra-State will depend on the POS of the original ISD invoice against which the ISD credit note is being issued.  Screenshots have been provided below for reference.

image684 TaxClue

image685 TaxClue

10.5.8. You will be directed to the previous page and the invoice is added under Processed Invoices under the Eligible ITC tab.

image699 TaxClue

Note: Similarly, you need to add the details for Ineligible ITC and this will be reflected under the Ineligible ITC tab.

10.5.9. Click the BACK button and you will be directed to the previous page and the 5, 8 – Distribution of input tax credit (ISD Invoices & ISD Credit notes) tile will reflect the number of such documents amended.

image690 TaxClue

11. Table 9(g) 9 – Redistribution of ITC distributed in earlier returns

In case the ITC was earlier distributed to the wrong recipient and the taxpayer wants to redistribute it afresh:

11.1. To enter details of redistribution of ITC available as eligible and ineligible ITC, click the 9 – Redistribution of ITC distributed in earlier returns tile.

image724 TaxClue

11.2. Select the Financial Year from the drop-down list.

11.3. In the Enter Invoice No. field, enter the invoice number/Credit note number which you want to amend.

11.4. Click the AMEND INVOICE button.

image688 TaxClue

11.5. Make amendments to the details as required. Click the SAVE button.

image689 TaxClue

11.6. You will be directed to the previous page and a message is displayed that “Request accepted, subject to validation” successfully.

Note:

a. The status of the amended invoice is Processed.

b. Here, you can also edit/delete the amended invoices (under Actions).

11.7. Click the BACK button.

image691 TaxClue

11.8. You will be directed to the previous page and the 9 – Redistribution of ITC distributed in earlier returns tile will reflect the number of such invoices amended.

image692 TaxClue

12. Table 9(e) 4 – Total ITC available and Eligible ITC/Ineligible ITC distributed

12.1. To view details of Total ITC available and Eligible ITC/Ineligible ITC distributed, click the 4 – Total ITC available and Eligible ITC/Ineligible ITC distributed tile.

image725 TaxClue

12.2. Click the CALCULATE ITC button.

image673 TaxClue

12.3. A message is displayed that the request has been accepted.

image674 TaxClue

12.4. The Total ITC available for distribution, Amount of Eligible ITC, and Amount of ineligible ITC is displayed.

Note: The ITC Details table contains the details from Tables 5 & 8. The below (2nd table of the screenshot below) table (Distributed credit reconciliation table) contains details from ITC Details table (1st table of the screenshot below). If the credit note is more than the invoice amount in Form GSTR-6, then it will create a negative amount in CGST & SGST heads for distribution. However, taxpayers will be able to distribute this amount as IGST, if they have sufficient IGST balance.

For example: –

  1. Credit available in IGST – 5,48,400 INR
  2. Negative credit available in CGST & SGST – 18,900 INR each (Amount of credit note is more than credit available in CGST & SGST)
  3. Total credit available for distribution – [Sum of IGST=548400, CGST= -18900 & SGST= -18900] = 510600 INR
  4. Total input tax credit available for distribution i.e. 510600 INR only will be bifurcated to the eligible and ineligible credit.

Note: Total credit available (IGST+CGST+SGST) for distribution must be equal to total credit distributed (IGST+CGST+SGST).

Note: The screenshot shown below is only for representation purposes.

12.5. Enter the Utilization of ITC for distribution under major heads. Click SAVE to save the details.

image701 TaxClue

12.6. Click OK.

image700 TaxClue

12.6. will be directed to the previous page and the 4 – Total ITC available and Eligible ITC/Ineligible ITC distributed tile in Form GSTR-6 will reflect the total ITC available, eligible ITC, and ineligible ITC.

image702 TaxClue

D. Preview Form GSTR-6

  1. Once you have entered all the details, click the preview button. This button will download the draft Summary page of your Form GSTR-6 for your review. It is recommended that you download this Summary page and review the summary of entries made in different sections carefully before submitting Form GSTR-6. The PDF file generated would bear the watermark of the draft as the details are yet to be submitted.

Note: The submit button will freeze the invoices uploaded in Form GSTR-6 for that particular month.

image703 TaxClue

  1. The PDF is downloaded.

image716 TaxClue

E. Acknowledge and Submit Form GSTR-6 to freeze data

  1. Select the acknowledgment checkbox stating that you have reviewed the details of preview and the information furnished is correct and you are aware that no changes can be made after submitting. Once you click the acknowledgment, the submit button will be enabled.
  2. Click the SUBMIT button on the landing page to submit Form GSTR-6.

Note: The submit button will freeze the invoices uploaded in Form GSTR-6 for that particular month. You will not be able to upload any further invoices for that month.

image704 TaxClue

17. Click the PROCEED button.

image705 TaxClue

  1. A success message is displayed at the top of the page. Once you submit the data, data is frozen and you cannot change any fields.

image706 TaxClue

  1. Refresh the page and the status of Form GSTR-6 changes to Submitted after the submission of Form GSTR-6. Click the PREVIEW button again, to download the submitted Form GSTR-6 in PDF format.

image707 TaxClue

  1. The PDF file generated would now bear the watermark of the final Form GSTR-6.

image717 TaxClue

F. Offset Late Fee

  1. Once you submit Form GSTR-6,10 – The late Fee tile gets enabled. To view details of late fees, click the 10 – Late Fee tile.

image726 TaxClue

 

  1. Click the offset LATE FEE button.

image708 TaxClue

  1. The late fee is offset and the debit number is displayed.

image709 TaxClue

G. File Form GSTR-6 with DSC/ EVC

  1. Click the FILE RETURN button.

image710 TaxClue

  1. The Returns Filing for GSTR6page is displayed. Select the Declaration checkbox. In the Authorised Signatory drop-down list, select the authorized signatory. This will enable the two buttons – FILE WITH DSC or FILE WITH EVC. Click the FILE WITH DSC or FILE WITH EVC button.

Note: On the filing of the GSTR6, notification through e-mail and SMS is sent to the Authorized Signatory.

image711 TaxClue

26.1 FILE WITH DSC: Click the PROCEED button.

26.2. FILE WITH EVC: Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the VERIFY button.

image712 TaxClue

  1. The success message is displayed. The status of Form GSTR-6 changes to Filed.

Note: On the filing of the Form GSTR-6, notification through e-mail and SMS is sent to the Authorized Signatory.

image713 TaxClue

 

 

 

Related Articles

Leave a Reply

Back to top button
TaxClue We would like to show you notifications for the latest news and updates.
Dismiss
Allow Notifications