GST Compliance – Form GSTR-6 (Input Service Distributor Return)
A. The Law Relevant Sections – CGST Act, 2017 Section 2(61): Defines Input Service Distributor (ISD). Section 24(viii): Mandatory registration for ISDs. Section 39(4): Filing of returns by ISDs. Section 47: Levy of late fee for delay in filing. Relevant Rules – CGST Rules, 2017 Rule 65: ISD to file monthly return in Form GSTR-6. Rule 39: Prescribes distribution manner of ITC by ISD. Key…














