Filing GSTR-6 in GST Portal

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

Login and Navigate to GSTR-6 page

Generate GSTR-6 Summary

Enter details in various tiles

3 - Input tax credit received for distribution:  To enter details of input tax credit received for distribution

6B - Debit Notes/ Credit Notes Received: To enter details of debit or credit notes received

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

4 - Total ITC available and Eligible ITC/Ineligible ITC distributed: To view details of ITC available and eligible and ineligible ITC distributed

Preview GSTR-6

Acknowledge and Submit GSTR-6 to freeze data

Offset Late fee

File GSTR-6 with DSC/ EVC

View GSTR-6 Status

1. Login and Navigate to 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.

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.

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 GSTR6 tile, click the PREPARE ONLINE button if you want to prepare the return by making entries on the GST Portal.

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

2. Generate GSTR-6 Summary

Scroll down to the bottom of the GSTR-6 - Return for Input Service Distributor page and click the GENERATE GSTR6 SUMMARY button. The Details of auto drafted supplies of goods or services page is displayed.

Note:

  • The Status should reflect as ‘Not Filed’. In case the Status is ‘Filed’, GSTR-6 for the same month/tax period cannot be filed.
  • User needs to explicitly hit on the GENERATE GSTR6 SUMMARY button at the bottom of the page, then only auto drafted items will be visible.

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

 

3. Enter Details in various tiles

There are tiles representing Tables to enter relevant details. Click on the tile names to know and enter related details:

3 - Input tax credit received for distribution:  To enter details of input tax credit received for distribution

6B - Debit Notes/ Credit Notes Received: To enter details of debit or credit notes received

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

4 - Total ITC available and Eligible ITC/Ineligible ITC distributed: To view details of ITC available and eligible and ineligible ITC distributed

 (1)    3 - Input tax credit received for distribution

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

 

You can either edit, accept, delete or keep the invoices in pending state, which are added by the supplier.

  • Modify Invoices added by Supplier
  • Accept Invoices added by Supplier
  • Reject Invoices added by Supplier
  • Keep Pending Invoices added by Supplier
  • Add missing invoice details not added by Supplier

Note: You can change status of the invoice from accept, reject, pending any number of times till submission.

Modify Invoices added by Supplier:

2.         Click the Supplier's GSTIN link under Supplier Details column and you will see a list of invoice line items under the “Uploaded by Supplier” tab.

3.         Click the Edit button.

 

4.         Edit the invoice details and click the SAVE button.

5.         You will be directed to the previous page and a message is displayed that invoice is modified and status changes to MODIFIED. Invoices marked as Modified would reflect in supplier GSTR-1/1A upon filing of GSTR-6 for acceptance, rejection or keep pending the modifications made by you.

Accept Invoices added by Supplier:

2.         Click the Supplier's GSTIN link under Supplier Details column and you will see a list of invoice line items under the “Uploaded by Supplier” tab.

3.         Select the checkbox for the invoice and click the ACCEPT button.

A success message is displayed that the invoice is accepted and status changes to ACCEPTED.

Reject Invoices added by Supplier:

2.         Click the Supplier's GSTIN link under Supplier Details column and you will see a list of invoice line items under the “Uploaded by Supplier” tab.

3.         Select the checkbox for the invoice and click the REJECT button.

A success message is displayed that the invoice is rejected and status changes to REJECTED.

Pending Invoices added by Supplier:

2.         Click the Supplier's GSTIN link under Supplier Details column and you will see a list of invoice line items under the “Uploaded by Supplier” tab.

3.         Select the checkbox for the invoice and click the PENDING button.

A success message is displayed that the invoice is in pending state and status changes to PENDING. You can take action on this invoice in next tax periods.

Add missing invoice details not added by Supplier:

2.         In case, some invoices have been missed by the registered suppliers, you can add them here. Click the ADD MISSING INVOICE DETAILS button to add the missing invoices.

3.         The B2B-Add Invoice page is displayed. In the Supplier’s GSTIN field, enter the GSTIN of the supplier who supplied the goods or services. As you enter the supplier's GSTIN, Supplier's name is auto-populated and screen is expanded below displaying the item-details.

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

5.         In the Invoice Date field, select the date on which the invoice was generated using the calendar.

6.         In the POS field, select the place of supply where the supplies were delivered. Based on the state selected in POS, Supply Type field is auto-populated.

Note: GST Portal would determine whether it is an Interstate or Intrastate transaction based on the state where GSTIN of Supplier is registered and state that has been selected in POS field.

7.         In the Total Invoice Value field, enter the total value of invoice for which the goods or services are received.

In case of Intra-State transaction:

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

Notice, fields for Central Tax and State/UT Tax will appear.

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

b)        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, the taxpayer can edit the tax amount.

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 will appear.

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

b)        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, the taxpayer can edit the tax amount.
 

You will be directed to the previous page and a message is displayed that invoice is added.

8.         Click the Supplier's GSTIN link under Supplier Details column.

11.       Click the Uploaded by Receiver tab. The missing invoice is added.

Here, you can also edit/delete the added invoices (under Actions) till the GSTR-6 is submitted.

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

The 3-Input tax credit received for distribution tile in GSTR-6 will reflect the number of invoices added. Please click the refresh button (   ) on the top of the screen to ensure quick updating of the summary on the tile.

Once the missing invoice is added, this gets reflected in GSTR-1/1A of the supplier for action on the invoices.

(2)     6B - Debit Notes/ Credit Notes Received

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

You can either edit, accept, delete or keep the invoices in pending state, which are added by the supplier.

  • Modify Invoices added by Supplier
  • Accept Invoices added by Supplier
  • Reject Invoices added by Supplier
  • Keep Pending Invoices added by Supplier
  • Add missing invoice details not added by Supplier

Note: You can change status of the invoice from accept, reject, pending any number of times till submission.

Modify Invoices added by Supplier:

2.         Click the Supplier's GSTIN link under Supplier Details column and you will see a list of invoice line items under the “Uploaded by Supplier” tab.

3.         Click the Edit button.

4.         Edit the invoice details and click the SAVE button.

5.         You will be directed to the previous page and a message is displayed that invoice is modified and status changes to MODIFIED. Invoices marked as Modified would reflect in supplier GSTR-1/1A upon filing of GSTR-6 for acceptance, rejection or keep pending the modifications made by you.

Accept Invoices added by Supplier:

2.         Click the Supplier's GSTIN link under Supplier Details column and you will see a list of invoice line items under the “Uploaded by Supplier” tab.

3.         Select the checkbox for the invoice and click the ACCEPT button.

A success message is displayed that the invoice is accepted and status changes to ACCEPTED.

Reject Invoices added by Supplier:

2.         Click the Supplier's GSTIN link under Supplier Details column and you will see a list of invoice line items under the “Uploaded by Supplier” tab.

3.         Select the checkbox for the invoice and click the REJECT button.

A success message is displayed that the invoice is rejected and status changes to REJECTED.

Pending Invoices added by Supplier:

2.         Click the Supplier's GSTIN link under Supplier Details column and you will see a list of invoice line items under the “Uploaded by Supplier” tab.

3.         Select the checkbox for the invoice and click the PENDING button.

A success message is displayed that the invoice is in pending state and status changes to PENDING. You can take action on this invoice in next tax periods.

Add missing invoice details not added by Supplier:

2.         In case, some invoices have been missed by the registered suppliers, you can add them here. Click the ADD MISSING INVOICE DETAILS button to add the missing invoices.

3.         In the Credit/Debit Notes - Supplier Details page, click the ADD CREDIT NOTE/DEBIT NOTE button to add a new invoice.

4.         In the Supplier GSTIN field, enter the name of the supplier.

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

6.         In the Note Value field, enter the value of the note or refund voucher.

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).

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.         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.

10.       In the Original Invoice Date field, select the original invoice date using the calendar.

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.

12.       From the Reason for Issuing Note drop-down list, select the reason on account of which the debit or credit note is issued.

In case of Intra-State transaction:

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

Notice, fields for Central Tax and State/UT Tax appear.

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

b)        In the Amount of Tax field against the rates, enter the amount of tax of the goods or services.

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

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

 

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. The supplier has to select the inter-state supply type for adding missing credit/debit notes related to such supplies.

Notice, fields for Integrated Tax appear.

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

b)        In the Amount of Tax field against the rates, enter the amount of tax of the goods or services.

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

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

You will be directed to the previous page and a message is displayed that invoice is added.

8.         Click the Supplier's GSTIN link under Supplier Details column.

11.       Click the Uploaded by Receiver tab. The missing invoice is added.

Here, you can also edit/delete the added invoices (under Actions) till the GSTR-6 is submitted.

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

The 6B - Debit Notes/ Credit Notes Received tile in GSTR-6 will reflect the number of invoices added. Please click the refresh button (  ) on the top of the screen to ensure quick updating of the summary on the tile.

Once the missing invoice is added, this gets reflected in GSTR-1/1A of the supplier for action on the invoices.

(3)     5, 8 - Distribution of input tax credit (ISD Invoices & ISD Credit notes)

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.

2.         Click the ADD DOCUMENT button.

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

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

In case of Registered unit type:

5.         Enter the GSTIN of registered recipient.

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

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.

10.       Click the SAVE button.

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.

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.

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.

In case of Unregistered unit type:

5.         Enter the State Code of the receiver.

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

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.

10.       Click the SAVE button. 

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.

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.

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.

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

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

(4)     4 - Total ITC available and Eligible ITC/Ineligible ITC distributed

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.

 

2.         Click the CALCULATE ITC button.

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

4. Preview GSTR-6

Once you have entered all the details, click the PREVIEW button. This button will download the draft Summary page of your GSTR-6 for your review. It is recommended that you download this Summary page and review the summary of entries made in different sections with patience before submitting the 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 GSTR-6 for that particular month.

The PDF is downloaded.

 

5. Acknowledge and Submit GSTR-6 to freeze data

1.         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.

2.         Click the SUBMIT button in the landing page to submit GSTR-6.

Note:

The submit button will freeze the invoices uploaded in the GSTR-6 for that particular month. You will be not able to upload any further invoices for that month. In case you have missed adding any invoice, you can upload those invoices in the next month or you can wait for supplier to add it in supplier GSTR-1.

3.         Click the PROCEED button.

4.         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.

5.         Refresh the page and the status of GSTR-6 changes to Submitted after the submission of GSTR-6.

6.         Click the PREVIEW button again, to download the submitted GSTR-6 in PDF format.

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

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

2.         Click the OFFSET LATEFEE button.

Late fee is offset and debit number is displayed.

7. File GSTR-6 with DSC/ EVC

1.         Click the FILE RETURN button.

 

2.         The Returns Filing for GSTR6 page is displayed. Select the Declaration checkbox.

3.         In the Authorised Signatory drop-down list, select the authorized signatory. This will enable the two buttons - FILE WITH DSC or FILE WITH EVC.

4.         Click the FILE WITH DSC or FILE WITH EVC button to file Table 6A of FORM GSTR1.

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

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.

4.         The success message is displayed. Refresh the page.

The status of GSTR-6 changes to Filed.

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

5.         Scroll down the page and click the Back button.

 

8. View GSTR-6 Status

1.         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.

2.         Click the SEARCH button.

Status of the GSTR-6 return changes to "Filed".

 
   
   
   
   
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