What is GSTR returns Explain steps to file GSTR returns?

A GST return is a document containing details of all income/sales and/or expenses/purchases

that a GST-registered taxpayer (every GSTIN) is required to file with the tax administrative
authorities. This is used by tax authorities to calculate net tax liability.

Under GST, a registered dealer has to file GST returns that broadly include:

Purchases, Sales, Output GST (On sales), Input tax credit (GST paid on purchases)

Steps to file GSTR return online:

Step 1: Register for GSTIN

For those taxpayers who are not registered, you need to register to get the GSTIN number. It
is a 15-digit number that is generated based on your state code of operation and PAN.

Step 2: Log in to the GST portal

You must log in to the GST portal (https://www.gst.gov.in/) using your username and
password and then click on the tab called ‘Services’.

Step 3: Returns dashboard

You will see an option called the ‘Returns dashboard’. Click on that. You will be asked to
choose a financial year for which you are filing the GST return. Choose the appropriate one
from the drop-down menu provided.

Step 4: Prepare online

You must then select the return you wish to file. You will be given options of how you wish
to file. For the online GST return process, click on the ‘Prepare Online’ option.

Step 5: Enter details

You will need to enter all the details correctly in the fields provided. Note that if you have
any pending late fees, you must fill in the details of that as well when you are filing your GST
returns. Next, you need to save the form and then submit it.

Step 6: Check submission status

When the GST return form has been submitted, you need to ensure the status of the GST
return has been changed to ‘Submitted’.

Step 7: Tax payment

When the status shows the return has been submitted, then you need to click on ‘Payment of
Tax.’ You will see a ‘Check Balance’ option which you need to click. The balance shown
will reveal the credit and cash balance.
Step 8: Offset liability

You must click on the option that says ‘Offset Liability’ to make the GST payment online in
a few minutes. You need to then check the relevant boxes for declaration purposes. Then
click on ‘File Form with DSC’/’File Form with EVC’ and then make the payment.

Discuss about types GST Returns Forms

Category GST Return Frequency Due Date Details to be Furnished
Types

Regular Dealer Form GSTR-1 Monthly 10th of succeeding Furnish details of

month outward supplies of
taxable goods and/or
services affected
Form GSTR- Monthly On 11th of Auto-populated details
2A succeeding Month of inward supplies made
available to the recipient
on the basis of Form
GSTR-1 furnished by
the supplier
Form GSTR-2 Monthly 15th of succeeding Details of inward
month supplies of taxable
goods and/or services for
claiming the input tax
credit. Addition (Claims)
or modification in Form
GSTR-2A should be
submitted in Form
GSTR-2.
Form GSTR- Monthly 17th of succeeding Details of outward
1A month supplies as added,
corrected or deleted by
the recipient in Form
GSTR-2 will be made
available to the supplier
Form GSTR-3 Monthly 20th of succeeding Monthly return on the
month basis of finalization of
details of outward
supplies and inward
supplies along with the
payment of the amount
of tax
Form GST Monthly — Communication of
MIS-1 acceptance, discrepancy
or duplication of input
tax credit claim
Form GSTR- — 15 Days from Notice to a registered
3A Default taxable person who fails
to furnish returns
Category GST Return Frequency Due Date Details to be Furnished
Types
Form GSTR-9 Annually 31st Dec of next Annual Return – furnish
fiscal the details of ITC
availed and GST paid
which includes local,
interstate and
import/exports

Composite Tax Payer Form GSTR- Quarterly — Details of inward

4A supplies made available
to the recipient
registered under
composition scheme on
the basis of Form
GSTR-1 furnished by
the supplier
Form GSTR-4 Quarterly 18th of succeeding Furnish all outward
month supply of goods and
services. This includes
auto-populated details
from Form GSTR-4A,
tax payable and payment
of tax.
Form GSTR- Annual 31st Dec of next Furnish the consolidated
9A fiscal details of quarterly
returns filed along with
tax payment details.

Foreign Non-Resident Form GSTR-5 Monthly 20th of succeeding Furnish details of

Taxpayer month or within 7 imports, outward
days after the supplies, ITC availed,
expiry of the tax paid, and closing
registration stock

Persons providing Form GSTR-5 Monthly 20th of succeeding Details of outward

online information and month supplies of online
database access or information and
retrieval services database access or
retrieval services by a
person located outside
India made to non-
taxable persons in India

Input Service Form GSTR- Monthly 0n 11th of Details of inward

Distributor 6A succeeding month supplies made available
to the ISD recipient on
the basis of Form
GSTR-1 furnished by
the supplier
Form GSTR-6 Monthly 13th of succeeding Furnish the details of
month input credit distributed
Category GST Return Frequency Due Date Details to be Furnished
Types

Tax Deductor Form GSTR-7 Monthly 10th of succeeding Furnish the details of
month TDS deducted
Form GSTR- Monthly TDS certificate to TDS Certificate –
7A be made available capture details of value
for download on which TDS is
deducted and deposit on
TDS deducted into
appropriate Govt.

E-commerce Form GSTR-8 Monthly 10th of succeeding Details of supplies

month effected through e-
commerce operator and
the amount of tax
collected on supplies
Form GSTR- Annually 31st Dec of next An annual statement
9B fiscal containing the details of
outward supplies of
goods or services or both
effected through an e-
commerce operator,
including the supplies of
goods or services or both
returned and the amount
collected under

Aggregate Turnover Form GSTR- Annually Annual, 31st Dec of Reconciliation Statement
Exceeds INR 2 Crores 9C next fiscal – audited annual
accounts and a
reconciliation statement,
duly certified.

Final Return Form GSTR- Monthly Within 3 months Furnish details of inputs
(for taxable persons 10 from the date of and capital goods held,
whose registration has cancellation of tax paid and payable.
been surrendered or registration or date
cancelled) of cancellation
Order, whichever is
later

Specialised agency of Form GSTR- Monthly 28th of succeeding Details of inward

the United Nations 11 month supplies to be furnished
Organisation or any by a person having UIN
multilateral Financial
Institution and notified
United Nations Bodies,
Consulate or Embassy
of foreign countries
Discuss Brief about GSTR 1?
GSTR-1 is the return that businesses are required to furnish to report all details of outward
supplies of goods and services. This includes invoices and debit-credit notes issued for sales
transactions during a tax period. All normal taxpayers registered under GST, including casual
taxable persons, must file GSTR-1.
Filing Frequency

 Monthly: By the 11th of every month for businesses with an annual aggregate turnover
exceeding Rs. 5 crore or those not under the QRMP scheme.
 Quarterly: By the 13th of the month following each quarter for businesses under the
QRMP scheme.

Documents Required for Filing GSTR-1

You must provide the following documents for submitting GSTR-1:
1. Goods and Services Tax Identification Number that is current (GSTIN)
2. A current certified digital signature (not applicable if you wish to e-sign using Aadhaar)
3. An aadhaar number is required if electronically signing the form.

Steps to file GSTR 1

Step 1: Locate GSTR 1 on the GST Portal

Step 2: Select the quarterly or monthly option form
Step 3: Prepare return online
Step 4: Edit e-invoice data
Step 5: Fill up all the details on the current tax period
Step 6: Generate the GSTR 1 summary
Step 7: Preview the summary
Step 8: Submit the GSTR 1
Step 9: File GSTR 1 through DSC or EVC mode
Step 10: Success message and Acknowledgement reference
Discuss step by step process of GSTR 2?
After filing of GSTR-1 (details of outward supplies), the taxpayers should file GSTR-
2.
GSTR-2 is a return containing details of all inward supplies. Based on this return the
Input Tax Credit that a taxpayer is eligible to avail is determined.
After your suppliers file GSTR-1, the details of your inward supplies get auto-
populated in GSTR-2A.
All the purchases from GSTR- 2A are considered as inward supplies for you .
Hence, only details of purchases from unregistered dealers and purchases not
reflecting in GSTR-2A have to be entered while filing GSTR-2.

Step 1: Log in to your GST Account

Step 2: Select the return filing month
Step 3: Click on auto-drafted GSTR 2A
Step 4: Verify details in the aut0-drafted GSTR 2A
Step 5: Begin preparing GSTR 2
Step 6: Ensure that GSTR 2 return is nil
Step 7: Download and preview the GSTR 2 Return
Step 8: Submit the nil GSTR 2 return
What is GSTR 2A?
GSTR-2A is a purchase-related dynamic tax return that is automatically generated for
each business by the GST portal. When a seller files his GSTR-1, the information is
captured in GSTR 2A. It takes the information of goods and/or services that have been
purchased in a given month from the seller’s GSTR-1.

As a GST registered buyer, you may refer to the GSTR-2A for input tax credit details
while filing GSTR-3B and GSTR-9. However, since August 2020, for GSTR-3B
preparation, taxpayers must refer to GSTR-2B which is a static version of GSTR-2A.
GSTR 2A will be auto-populated from the following returns of the
sellers/counterparty:
Return Filed by
GSTR-1 Regular registered seller
GSTR-5 Non-resident
GSTR-6 Input Service Distributor
GSTR-7 Person liable to deduct TDS
GSTR-8 e-Commerce operator
1.GSTIN – GSTIN of the dealer will reflect here.
2.Name of the Taxpayer – Name of the taxpayer including legal and trade name
Month, Year – The relevant month and year for which GSTR 2A is being filed will be
mentioned here.

PART A
3. Inward supplies received from a registered person other than the supplies
attracting reverse charge
Most of the purchases from the sellers will be auto-populated here from GSTR-1 filed
by the seller. It will have details such as type, rate and amount of GST, eligible ITC
and amount of ITC. However, it will not contain purchases under reverse charge.

4. Inward supplies received from a registered person on which tax is to be paid

on reverse charge
This will contain all purchases and supplies received (from both taxable and non-
taxable persons) for which you will have to pay GST under reverse charge.

5. Debit / Credit notes (including amendments thereof) received during current

tax period
This will capture the details of debit notes and credit notes issued by your sellers
during the month. It will also include any changes made to them by comparing the
revised documents with the original documents.

Part B
6. ISD credit (including amendments thereof) received
If you are a branch, then the data under this section will be auto-populated whenever
your head office files the GSTR-6 return for the month.

PART C
7. TDS and TCS Credit (including amendments thereof) received
TDS credit received – This section will only be applicable in case you engage in
specified contracts with specified persons (usually government bodies). The receiver
(government) will deduct a certain percentage of transaction value as Tax Deduction
at Source. All information will get auto-populated here from GSTR-7 filed by the
deductor.
TCS credit received – This heading is applicable for only online sellers registered
with e-commerce operators. E-commerce operators are required to collect tax at
source at the time of making payment to such sellers. This information will again be
auto-populated from GSTR-8 of e-commerce operators.
What is GSTR 3B?How to file GSTR 3B?

GSTR-3B is a self-declared summary GST return filed every month (quarterly for
the QRMP scheme). Taxpayers need to report the summary figures of sales, ITC
claimed, and net tax payable in GSTR-3B.

 A separate GSTR-3B must be filed for every GSTIN

 The GST liability must be paid on or before the date of filing GSTR-3B, earlier
of its due date
 The GSTR-3B once filed cannot be revised
 Even in case of a zero liability, GSTR-3B must be compulsorily filed
.
Here is a step-by-step guide to filing GSTR-3B on GST Portal:
Step 1 – Login to GST Portal and on the homepage, you can find the return filing
status for the last five tax periods.
Step 2 – Go to ‘Services’ > ‘Returns’ > ‘Returns Dashboard’.
Step 3 – This displays the ‘File Returns’ page. Select the ‘Financial Year’, ‘Quarter’
& ‘Return Filing Period -Month or Quarter’ for which you want to file the return from
the drop-down list. Click the ‘SEARCH’ button.
Note that if you submit quarterly returns, you must also file Form GSTR-3B for the
last month of that quarter. If you choose Month 1 or Month 2 of the quarter, the form
GSTR-3B tile will not be usable.

Step 4 – On ‘Monthly Return GSTR-3B’ tile, click the ‘PREPARE ONLINE’ button.
You can notice the immediate due date of filing the returns is also displayed.

Step 5 - Answer a list of questions and click on ‘NEXT’.

In any other case, answer all the questions as ‘Yes/No’. Accordingly, the respective
tables/fields shall be made available while entering information in the next step.

If details in GSTR-3B return are auto-populated from Forms GSTR-1 or GSTR-2B,

then the questionnaire page displays the first question alone. This page gives the
details of tables 3 and 4 as auto-populated from form GSTR-1 into form GSTR-3B.
Thereafter, click on the “CLOSE” button to proceed.
Step 6 – Enter values in each tile displayed as may be applicable. You need to enter
totals under each head. Fill in interest and late fees, if applicable.
Step 7 – Click the ‘SAVE GSTR-3B’ button at the bottom of the page after all details
are added. You can also click on the ‘SAVE GSTR3B’ button on the GSTR-3B main
page to save the data entered at any stage and come back later for edits.
Step 8 – Scroll down the page. You can view the draft GSTR-3B return by clicking on
‘PREVIEW DRAFT GSTR-3B’.
Step 9 – You will also see that the ‘Payment of Tax’ tile is enabled after successful
submission of the return.
Step 10 – Select the checkbox for declaration. From the ‘Authorised Signatory’ drop-
down list, select the authorized signatory. Click the ‘FILE GSTR-3B WITH DSC’ or
‘FILE GSTR-3B WITH EVC’ button.
Step 11 – Click the ‘PROCEED’ button.
On successful filing, a message is displayed. Click the ‘OK’ button.The status of
GSTR-3B return will now have changed to ‘Filed’. You can click the ‘VIEW GSTR-
3B’ button to view the GSTR-3B return.
Discuss about GSTR 4? How to file GSTR 4

GSTR-4 is a document that needs to be filed once every 3 months by registered tax
payers who have signed up for the composition scheme (they are known as
composition vendors). The GSTR-4 contains the total value of the sales and supplies
made, the tax paid at compounding rate, and invoice-level details of purchases the
composition vendor made from other registered tax payers during the tax
period. When you make purchases from registered vendors, the information from
their sales returns (GSTR-1) will be available in the GSTN portal as GSTR-4A) for
you to use in your GSTR-4. Before you file your return, you can check this
information, make changes if necessary, and add any details that were not auto-
populated.
How to file GSTR 4
The GSTR 4 format consists of several pieces of information about composition
dealers. Let’s take a look at each section in detail.The first section asks for the year
and the quarter for which the GSTR-4 is filed. The following sections ask for the tax
details from that period.
1. GSTIN:
Your unique PAN-based 15-digit Goods and Services Taxpayer Identification
Number.
2. Name of the Taxpayer: Legal name (as well as trade name, if any) of the
Registered tax payer or the authorized signatory for your business.
3. Turnover of the Taxpayer:
 a. Aggregate turnover in the preceding financial year: The total value of sales
and purchases you made in 2016-2017 minus taxes. This is the only year you will
need to provide this — in the future, it will be auto calculated and auto populated.
 b. Aggregate turnover, April to June, 2017: The value of sales and purchases you
made between the start of the fiscal year and the GST rollout.
4. Inward supplies including supplies on which tax is to be paid on reverse
charge: This section requires you to capture the details of purchases you have made
during this quarter. This includes GSTIN of suppliers, invoice numbers, invoice dates,
amounts on the invoice, GST rates of items and services purchased, taxable value,
place of supply (the location where you received those goods and services) and the
amount of tax paid.
5. Amendments to details of inward supplies furnished in returns for earlier tax
periods in Table 4 (including debit/credit notes and their subsequent
amendments):
 a. Updates or corrections to the contents of Table 4 from any GSTR-4 returns filed
earlier in this financial year. Whenever the place of supply (where you receive the
item or service) is different from your registered location, it has to be reported.
 b. Original debit and credit notes issued to you by your vendors and suppliers,
along with the details of the associated invoices.
 c. Updates to any debit or credit notes issued during earlier tax periods. Include the
original unaltered details of each debit note that is being modified.
6. Tax on outward supplies made:
Details of outward supplies (sales), including advances received and net goods
returned during this quarter. The details have to be categorised based on the GST rate
(0%, 5%, 12%, 18% or 28%) associated to your items and/or services sold along with
the turnover made under every bracket and the tax you need to pay at composition rate
(which is 1% of turnover for traders, 2% for manufacturers and 5% for restaurants).
7. Amendments to outward supply details furnished in returns for earlier tax
periods in Table No. 6:
Modifications to the information under table 6 of previous GSTR-4 returns, can be
done under table 7. To do so, you have to specify the details of the original document
(Quarter, GST rates, turnover and tax paid at compounding rate) and the details of the
modified documents. This will allow the GSTN to calculate the change in your
turnover made for that quarter along with the change in your tax liability for the same
(the tax you have to pay). Any excess amount paid as tax during that quarter will be
adjusted for this quarter (same applies for any dues that you have to pay, arising due
to the change in taxable turnover).
8. Consolidated statement of advances paid and advances adjusted on account of
receipt of supply
 a. Part (I) captures the details of both intrastate and interstate purchases for which
tax is levied on reverse charge basis and you have paid an advance during the
current tax period. Also include the details of purchase transactions for which you
have paid an advance during an earlier tax period but only received the full invoice
during this quarter.
 b. Part (II) is used for correcting incorrect data and updates to part (I) of Table 8 of
previous GSTR-4 returns.
9. TDS credit received:
Details of any tax deducted at source by customer will be automatically updated here.
This includes GSTIN of the customer, the gross value on the invoice and the amount
of tax deducted. For example, an electronic showroom hires your services to fix a
certain electronic gadget for one of their customers. Upon fixing it, you give an
invoice to the showroom. If the showroom deducts tax on your invoice amount and
pays you the balance, then in this case, this tax deducted at source (TDS) will be made
available to you as credit (in the form of TDS credit).
10. Tax payable and paid:
Under this section, you should mention details of the tax you have paid and the tax
you still owe for the current quarter under the various tax heads (IGST, CGST, SGST
or UTGST, and Cess). The tax payable will be calculated using the data under Table
4, 6, 8 and 9.

11. Interest, late fee payable and paid:This table applies mostly to tax defaulters

who have been penalised for late submission of returns, late payment or incorrect data

filed. Penalties and additional charges paid and owed by you to the tax authority are to

be captured here.

12. Refund claimed from electronic cash ledger:

Under certain circumstances, if the tax that you owe is less than the projected amount,

then the difference between the two will be refunded to you. You can find the details

of such instances in this section.

13. Debit entries in cash ledger for tax or interest payment: This section will be

auto-populated after payment of tax and submission of the GSTR-4. At the end of

the document, there is a declaration of truth that needs to be signed by the authorized
signatory of your company either by Digital Signature Certificate (DSC) or Aadhar

based verification.

Are there any other returns that need to be filed by composition vendors? Apart

from having to file the GSTR-4 once in every three months, you as a composition

vendor, are also required to file an annual return called the GSTR-9 for every financial

year.

What is GSTR-5? Explain format and process ?

GSTR-5 or Goods and Services Return – 5 is a statement that is to be filed by
taxpayers registered as non-residents under the GST Act. These are the persons who
do not own any fixed business establishments in India but make sales and purchases in
the country. A detailed report of purchases and sales is provided in the GSTR-5 return
form.
Who is a Non-Resident Taxpayer?
Under the GST regime, non-resident taxpayers are those suppliers who do not have a
registered business establishment or arrangement in India. Such persons could be
involved in in the supply of goods/services or data retrieval services from database
situated outside the country. Also note that the minimum threshold limit is not
applicable in such cases. This implies that irrespective of the transaction amount and
frequency, these persons are required to register on the GST portal as per the GST Act
2017. Such non-resident taxpayers must file their returns using the GSTR-5.
GSTR-5 Applicability: Who Should File GSTR-5?
The eligibility criteria of filing GSTR-5 include these factors:

 Taxpayers who are registered as non-residents and possess a valid GSTIN number
 They must have valid login credentials for accessing GST portal online
 They must have a valid digital signature

Format of GSTR-5
Below-mentioned are the details of the 14 headings which constitute the format of
GSTR-5:
1: GSTIN
Under this head, taxpayers need to provide a valid GSTIN. In some cases, provisional
ID can also be referred to as a GSTIN.
2: Name of the taxpayer
In this section, the following auto-populated details will be shown:

 Legal name and trade name of the taxpayer

 Validity of registration period (date when the GST registration certificate was
awarded to the person)
 Month and year for which GSTR-5 is being filed

3: Import of goods (inputs or capital goods received from overseas)

Here, the taxpayers need to mention the report of input and capital goods, imported in
India. This includes bill details, rate of taxes, IGST, cess paid, and ITC available.
4: Amendments made in terms of previous returns
Here, the taxpayer can make any changes to the information mentioned in the previous
returns such as bill of entry, IGST rate, taxable amount and IGST amount & cess etc.
5: Taxable outward supplies made to registered individuals
Here, details of B2B sales made in India, including to the UIN holders will be
mentioned. Every detail regarding IGST/CGST and SGST and Cess along with the
applicable state will have to be given.
6: Taxable outward inter-state supplies made to unregistered individuals, with
invoice value exceeding ₹2.5 lakhs
Under this heading, the taxpayer needs to furnish details of B2C large and inter-state
sales with an invoice amount of more than ₹2.5 lakhs, made to unregistered
individuals.
7: Net debit notes and credit notes made to unregistered individuals, other than
those mentioned in No. 6
Under this heading, the taxpayer needs to provide details of sales generated through
both intra and inter-state to unregistered individuals. In this case, the invoice amount
must be less than ₹2.5 lakhs.
8: Amendments of taxable outward supplies as mentioned in 5 and 6
This amendment head specifies any changes (intra-state and inter-state) that need to be
done in the B2C and B2B largely made in previous details. Also, a taxpayer needs to
provide the original debit and credit notes.
9: Amendments of taxable outward supplies as mentioned in 7
Under this heading, a taxpayer needs to make changes to the B2C sales mentioned in
the previous return.
10: Total taxable liability
Under this head, a taxpayer must provide details in two sub-parts i.e., on account of
outward supply and on account of differential ITC, which is an additional ITC to be
paid due to reversal.
11: Tax payable and paid
This table will show the amount of tax a taxpayer is liable to pay for a specific month.
This will be shown in detailed break-up (IGST, CGST, SGST, and cess).
12: Late fee, interest, and any other amount payable and/orpaid
This section will contain details of interest and late fee that’s due and paid for late
filing of the return.
13: Refund claimed from electronic cash ledger
Any refund received by the taxpayer in the electronic cash ledger will be mentioned.
Taxpayers need to provide bank details.
14: Debit entries in electronic cash/credit for tax or interest payment
Details of the cash outflow for the amount of tax paid or interest paid will be
mentioned under this heading.
How to File GSTR-5 Online?
GSTR-5 return form can be filed with the help of the following steps:
Step 1: Visit the official website of GST portal and log in with valid credentials i.e.,
your user ID and password.
Step 2: On the homepage, navigate to the “Service” option and choose the “Return
Dashboard” option under “Return”.
Step 3: On the redirected page, from the drop-down menu, select the relevant
financial year, and return filing period (months) and then select the "Search" option.
Step 4: Click on the "Prepare Online" option.
Step 5: Select the "Generate GSTR-5 Summary" option at the bottom, to view the
complete auto-drafted supplies of goods/services.
Step 6: Now taxpayers need to provide the required details in respective blocks. It is
important to click on the "Save" option after providing each detail in the respective
boxes.
Step 7: Upon completion of providing these details, select "Preview". This will let
one check the summary before the final submission.
Step 8: Then, select “10A” and “10B” for checking the tax liability.
Step 9: Upon checking, navigate to an e-Acknowledgement check-box and select the
"Submit” option.
Step 10: Finally, taxpayers will be able to pay the "Total Taxable Value" as
specified. Select "File GSTR-5" after which you will be able to see the filing status.
What is the Due Date for Filing GSTR-5?
According to the GST Act, the GSTR-5 filing due date is the 20th of every month of a
financial year. This can be better explained with the help of the following table for the
upcoming months of FY 2023-24:
Discuss Brief about GSTR6?
What is GSTR 6?
The Goods and Services Tax Return 6 is a document/statement that has to be filed
every month by organizations who are also Input Service Distributors. This return
must contain the details of inward supplies received/purchases made from other
registered taxpayers (B2B) and the details of input tax credit that was distributed
among the branches of the organisation.
 When to file GSTR-6?
 The GSTR-6 for a particular month can be filed upon the completion of that month.
 The last day for filing this return is before the 13th of the following month. (E.g.: If
you are filing the GSTR-6 for March 2018 then, you have to file it before the 13th of
April 2018.)
Prerequisites for filing GSTR-6
 To file the GSTR-6:
o You must be a registered tax payer under the GST with a 15 digit PAN based
GSTIN.
o The aggregate turnover of your business should be greater than 20 lakh rupees.
o This return applies to all registered Input Service Distributors under the GST who
have neither opted for the composition scheme nor have a Unique Identification
Number (UIN). This return is also not applicable to non-resident tax payers.
o You are required to capture the details of all taxable purchases made by you (the
ISD/head office) on behalf of your other establishments/branches. You also need to
capture the details of how you distributed the input tax credit you got on your
purchases across your branches (through internal transactions between the head
office and its branches).
How to file GSTR 6
The GSTR 6 format collects details on ITC & inward supplies. Let’s take a look at
each section in detail.

1. GSTIN – Here you have to specify your unique PAN-based 15-digit Goods and
Services Taxpayer Identification Number (GSTIN).
2. Name of the Taxpayer – This field should contain the name of the registered tax
payer for your business.
3. Period – (Month – Year) – State the period for which you are filing the GSTR-6.
4. Supplies From Registered Taxable Persons –
 Under this section, you the ISD, is required to declare all the purchases you made
from other businesses (who are registered under GST) along with the amount of input
credit/tax refund against various tax heads(CGST, SGST and IGST) that you have
availed this month. This also includes those purchases where the tax is collected under
reverse charge.
 Now here’s the good news, this data will be auto-generated whenever the vendors you
bought those goods and/or services from file their GSTR-1 or GSTR-5 (if they are
foreign tax payers).
 You also have to provide invoice level information of those purchases where the
goods were delivered in multiple lots.
 Using Section 4A of the GSTR-6, you can amend/modify the details of purchases
made by you during earlier tax periods. If you do, then you are also required to submit
both the original invoices and the modified ones as proof.
5. Details of Credit/Debit Notes –
 Here, you can declare the details of all credit notes and debit notes that you have
raised for your transactions during this month.
 Using the Section 5A of GSTR-6, you can make amendments to all those debit/credit
notes that have been issued during earlier tax periods.
6. Input Service Distribution –
 Here, you as an input service distributor is required to provide the details of all
branches that receive input credit along with their respective GSTIN along with the
amount of ISD credit distributed under different components of the GST (IGST,
CGST, and SGST).
 You can revise the amount of credit distributed during earlier tax periods using
the Section 6A of GSTR-6. In case you amend this data for a particular tax period
then you are required to submit both the original transactions as well as the modified
versions of them as proof.
7. ISD Ledger – This section is a record of all transactions that were carried out between
a company’s head office and its branches for distributing the ITC received by the head
office among all its branches. This ledger keeps track of the Input Tax Credit
Received, Input Tax Credit reverted and Input Tax Credit distributed and this
information is classified under the three components of GST; SGST, CGST, and
IGST.
Upon filling up all the sections of the GSTR-6, you are required to declare the
trueness of the document and sign it electronically.