/** * The main template file * * This is the most generic template file in a WordPress theme * and one of the two required files for a theme (the other being style.css). * It is used to display a page when nothing more specific matches a query. * E.g., it puts together the home page when no home.php file exists. * * @link https://developer.wordpress.org/themes/basics/template-hierarchy/ * * @package WordPress * @subpackage Tally * @since 1.0.0 */ ?>
The GSTR-6 form is a monthly return form required to be furnished by an input service distributor at the GST Portal. It contains the details of ITC received by an ISD and also contains all the documents issued for distribution of ITC and the manner of distribution of such credit against all the relevant tax invoices. GSTR 6 has to be filed by every ISD, even if it is a nil return.
GSTR-6A is an automatically generated form based on the details provided by the suppliers of an ISD, in their Form GSTR-1. However, it is to be noted that Form GSTR-6A is a read-only form, and any changes to be made in it, have to be done while filing GSTR-6 form. One can view the Form GSTR-6A by going to the return dashboard on the GST portal.
As discussed above, filing GSTR-6 involves 2 forms – Form GSTR-6 and Form GSTR-6A. Out of these 2, only GSTR-6 needs to be filed. Form GSTR-6A is a read-only form made available to view the details inward supplies.
Thus, for an ISD, filing dates will be only for GSTR-6.
Form GSTR-6 to be filed by the 13th of the succeeding month. In form GSTR-6, you need to furnish the details of ITC distributed
There is no provision under GST for revising Form GSTR-6. Any mistakes made in the return can be corrected while filing Form GSTR-6 for the following month.
An input service distributor will need to file Form GSTR-6, only after adding, correcting or deleting the details in Form GSTR-6A. Hence most of the details in Form GSTR-6, will be auto-populated from the details furnished and approved in Form GSTR-6A.
Following are the details to be provided in the GSTR-6 form, spread across 11 tables:
TallyPrime’s ‘Go To’ – A Powerful Capability to Discover Easily and Do More