GSTR 6 is a monthly return that has to be filed by an Input Service Distributor. It contains details of ITC received by an Input Service Distributor and distribution of ITC. There are a total of 11 sections in this return. 

The due date for filing of GSTR 6 as per GST Act is 13th of next month. Late fees have been reduced to Rs. 50 per day. However, no provision for reduction is made where NIL return is filed.

Snapshot of features for GSTR 6

Upload data in .CSV file as per EMG input format. Input format designed keeping in view the need to absorb changes in the GST Law.                                                           2.Validation of Counter-party GSTIN with GSTN database.                                                                                                                                                                                                                   3.Filters to VIEW invoices based on parameters like Error/Warning, GSTN status, Counterparty etc.                                                                                                                      4. Name of counter-party in GSTR 6A and Reconciliation view.                                              5. Fetch GSTR 6 Summary from GSTN – Available as CSV download and consists of summary of data available at GST portal.                                                                                6. Comparison of GSTR 6 Summary generated on EMG portal and GST portal. This comparison will help to reconcile data available on EMG portal and saved at GST portal.