Learn to Prepare and File GSTR-6 Like a Professionals (With Pictures)

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

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

27 Latest FAQ on GSTR-6 – Must Read for Clarification

Step 1: Login and Navigate to Form GSTR-6 page

1. Access the www.gst.gov.in URL. The GST Home page is displayed.
2. Login to the GST Portal with valid credentials.
3. Click the Services > Returns > Returns Dashboard command.
Alternatively, you can also click the Returns Dashboard link on the Dashboard.

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4. The File Returns page is displayed. Select the Financial Year & Return Filing Period (Month) for which you want to file the return from the drop-down list.
5. Click the SEARCH button.

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6. 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.

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

Step 2: Generate Form GSTR-6 Summary

7. 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.

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

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Step 3: 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:
9 (a) 3 – Input tax credit received for distribution: To enter details of input tax credit received for distribution.
9 (b) 6B – Debit Notes/ Credit Notes Received: To enter details of debit or credit notes received.
9 (c) 6A – Amendment of information furnished in earlier returns in Table 3: To make amendments to information furnished in earlier returns in Table 3.
9 (d) 6C – Amendment of Debit Notes/Credit Notes received: To make amendments to debit or credit notes received.

Form GSTR-6 ITC Distribution:
9 (e) 4 – Total ITC available and Eligible ITC/Ineligible ITC distributed: To view details of ITC available and eligible and ineligible ITC distributed.
9 (f) 5, 8 – Distribution of input tax credit (ISD Invoices & ISD Credit notes): To enter details of distribution of input tax credit for ISD invoices and ISD Credit notes.
9 (g) 9 – Redistribution of ITC distributed in earlier returns – To enter details of ITC available and eligible and ineligible ITC redistributed.

9(a) 3 – Input tax credit received for distribution

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

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

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

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9.4. In the Supplier’s GSTIN field, enter the GSTIN of the supplier who supplied the services. As you enter the supplier’s GSTIN, Supplier’s name is auto-populated and screen is expanded for displaying/entering item-details.
9.5. In the Invoice No. field, enter the invoice number.
9.6. In the Invoice Date field, select the date on which the invoice was generated using the calendar.
9.7. 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, 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 GSTIN of supplier is registered and State that has been selected in POS field.
9.8. In the Total Invoice Value field, enter the total value of invoice for which services are received. In the Cess field, enter the cess amount.
9.9. The Amount of tax fields are auto-populated based on the values entered in Taxable Value fields respectively. However, you can edit the data in amount of tax fields.

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9.10 (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 respectively. However, you can edit the data in amount of tax fields.

9.10 (b). In case of Inter-State transaction:
In case the Place of Supply (POS) is different from the State of the supplier, transaction becomes an Inter-State transaction.
Notice, 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 respectively. However, you can edit the data in amount of tax fields.

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9.11. You will be directed to the previous page and a message is displayed that invoice is added.
9.12. Click the Supplier’s GSTIN link under Supplier Details column to view the invoice details.

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9.13. Click the Uploaded by Receiver tab. The missing invoice is added.
Here, you can also edit/delete the added invoices (under Actions) till the Form GSTR-6 is submitted.
9.14. Click the BACK button to go back to the Form GSTR-6 landing page.

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

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Note: Please click the refresh button ( ) on the top of the screen to ensure quick updating of the summary on the tile.

9(b) 6B – Debit Notes/ Credit Notes Received

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

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

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

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9.4. In the Supplier GSTIN field, enter name of the supplier. Supplier name is auto-populated.
9.5. From the Note Type drop-down list, select whether the details added are for a Debit or Credit Note or Refund voucher.

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9.6. In the Note Value field, enter the value of the note or refund voucher.
9.7. In the Debit/Credit Note No. field, enter the debit or credit note number or refund voucher number
Note: A Debit or Credit Note number should be unique for a given Financial Year (FY).
9.8. In the Debit/Credit Note Date field, select the date on which the debit or credit Note was issued using the calendar.
Note: The date should be before the end date of the tax period. Debit / credit note date cannot be earlier than original invoice date.
9.9. In the Original Invoice No. field, enter the invoice number of the earlier filed invoice (original invoice) on which the Debit or Credit Note is being issued or the number of advance receipt against which the refund voucher is issued.
9.10. In the Original Invoice Date field, select the original invoice date using the calendar.
9.11. From the Supply Type drop-down list, select whether the note or voucher is added for an invoice of Inter-state or Intra-state transaction.
9.12. Select the checkbox for Pre GST Regime if credit/ debit note is of pre GST regime.

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9.13 (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.
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.

9.13 (b) In case of Inter-State transaction:
In case Place of Supply (POS) is different from the State of the supplier, transaction becomes an Inter-State transaction.
Please note, fields for Integrated Tax 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.

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9.14. You will be directed to the previous page and a message is displayed that invoice is added.
9.15. Click the Supplier’s GSTIN link under Supplier Details column to view further details.

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9.16. Click the Uploaded by Receiver tab. The missing invoice is added.
Here, you can also edit/delete the added invoices (under Actions) till the Form GSTR-6 is submitted.
9.17. Click the BACK button to go back to the Form GSTR-6 landing page.

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

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Note: Please click the refresh button ( ) on the top of the screen to ensure quick updating of the summary on the tile.

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

9.1. 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.

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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 Invoice No. field, enter the invoice number which you want to amend from the earlier tax period.
9.5. Click the AMEND INVOICE button.

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9.6. 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.

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9.7. 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 shown as Processed and will be visible in “Uploaded by Taxpayer” section.
b. Here, you can also edit/delete the amended invoices (under Actions).
9.8. Click the BACK button.

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9.9. 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.

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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.

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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 earlier tax period.
9.5. Click the AMEND DOCUMENT button.

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9.6. 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. Click the SAVE TAXPAYER DETAILS button.

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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 “Uploaded by Taxpayer” section.
b. Here, you can also edit/delete the amended credit/debit note (under Actions).
9.8. Click the BACK button.

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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 invoices amended.

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

9.1. 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.
9.2. Click the CALCULATE ITC button.

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

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

9.1. To view or edit details of 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.
9.2. Click the ADD DOCUMENT button.

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9.3. Select the Eligibility of ITC from the drop-down list.
9.4. Select the Unit Type from the drop-down list.

9.5 (a) In case of Registered unit type:
9.5 (b) In case of Un-registered unit type:

9.5 (a) In case of Registered unit type:

9.5. Enter the GSTIN of registered recipient.
9.6. Select the ISD Document Type from the drop-down list.

a. In case of ISD Invoice:

9.7. In the ISD Invoice Number field, enter the ISD invoice number.
9.8. Select the ISD Invoice Date using the calendar.
9.9. In the ISD Credit Distribution section, enter the Integrated Tax, Central Tax, State/UT Tax and Cess.
9.10. Click the SAVE button.

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

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ii. 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.

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

b. In case of ISD Credit Note:

9.7. In the ISD Credit Note Number field, enter the ISD credit note number.
9.8. Select the ISD Credit Note Date using the calendar.
9.9. In the ISD Invoice Number field, enter the ISD invoice number.
9.10. Select the ISD Invoice Date using the calendar.
9.11. In the ISD Credit Distribution section, enter the Integrated Tax and Cess.
9.12. Click the SAVE button.

Inter-State or intra-State will depend on the POS of original ISD invoice against which ISD credit note is being issued.

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

9.5. Enter the State Code of the receiver.
9.6. Select the ISD Document Type from the drop-down list.

a. In case of ISD Invoice:

7. In the ISD Invoice Number field, enter the ISD invoice number.
8. Select the ISD Invoice Date using the calendar.
9. In the ISD Credit Distribution section, enter the Integrated Tax, Central Tax, State/UT Tax and Cess, as the case may be.
10. Click the SAVE button.
i. 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.

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ii. 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.

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b. In case of ISD Credit Note:

7. In the ISD Credit Note Number field, enter the ISD credit note number.
8. Select the ISD Credit Note Date using the calendar.
9. In the ISD Invoice Number field, enter the ISD invoice number.
10. Select the ISD Invoice Date using the calendar.
11. In the ISD Credit Distribution section, enter the Integrated Tax and Cess.
12. Click the SAVE button.

Inter-State or intra-State will depend on the POS of original ISD invoice against which ISD credit note is being issued.

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

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

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

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

9.1. To enter details of redistribution of ITC available as eligible and ineligible ITC, click the 9 – Redistribution of ITC distributed in earlier returns tile.
9.2. Select the Financial Year from the drop-down list.
9.3. In the Enter Invoice No. field, enter the invoice number/Credit note number which you want to amend.
9.4. Click the AMEND INVOICE button.

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

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9.6. 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).
9.7. Click the BACK button.

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9.8. 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.

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Step 4: Preview Form GSTR-6

10. 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 watermark of draft as the details are yet to be submitted.
Note: The submit button will freeze the invoices uploaded in the Form GSTR-6 for that particular month.

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11. The PDF is downloaded.

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Step 5: Acknowledge and Submit Form GSTR-6 to freeze data

12. Select the acknowledgement 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 submit. Once you click the acknowledgement, the SUBMIT button will be enabled.
13. Click the SUBMIT button in the landing page to submit Form GSTR-6.
Note:

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

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14. Click the PROCEED button.

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

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

GSTR-6-Image4Step 6: Offset Late Fee

18. Once you submit Form GSTR-6, 10 – Late Fee tile gets enabled. To view details of late fee, click the 10 – Late Fee tile.
19. Click the OFFSET LATE FEE button.

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20. Late fee is offset and debit number is displayed.

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Step 7: File Form GSTR-6 with DSC/ EVC

21. Click the FILE RETURN button.

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22. The Returns Filing for GSTR6 page is displayed. Select the Declaration checkbox.
23. In the Authorised Signatory drop-down list, select the authorized signatory. This will enable the two buttons – FILE WITH DSC or FILE WITH EVC.
24. Click the FILE WITH DSC or FILE WITH EVC button.
Note: On filing of the GSTR6, notification through e-mail and SMS is sent to the Authorized Signatory.

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FILE WITH DSC:
a. Click the PROCEED button.

b. Select the certificate and click the SIGN button.

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

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25. The success message is displayed. Refresh the page. Click the BACK button.

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The status of Form GSTR-6 changes to Filed.
Note: On filing of the Form GSTR-6, notification through e-mail and SMS is sent to the Authorized Signatory.
26. Scroll down the page and click the BACK button.

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Step 8: View Form GSTR-6 Status

27. The File Returns page is displayed. Select the Financial Year & Return Filing Period (Month) for which you want to view the return from the drop-down list.
28. Click the SEARCH button.
29. Status of the Form GSTR-6 return changes to “Filed”.

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