Returns & Filing

Form and manner of submission of return by an Input Service Distributor

Rule 65 of the CGST Rules

Chapter 8 – Returns Text as on 2026-09-05 Source CBIC

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An Input Service Distributor files GSTR-6 by the thirteenth of the following month, working from the auto-drafted GSTR-6A.

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Rule 65. Form and manner of submission of return by an Input Service Distributor.- Every Input Service Distributor shall, on the basis of details contained in FORM GSTR-6A , and where required, after adding, correcting or deleting the details, furnish electronically the return in FORM GSTR-6 , containing the details of tax invoices on which credit has been received and those issued under section 20 , through the common portal either directly or from a Facilitation Centre notified by the Commissioner.

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Section 20

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Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.

rule 65form and manner of submission of return by an input service distributor

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