𝗙𝗔𝗤𝘀 > 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧𝗥-𝟲 𝟭. 𝗪𝗵𝗮𝘁 𝗶𝘀 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧𝗥-𝟲? Form GSTR-6 is a monthly return to be filed by all the Input Service Distributors (ISD) for distribution of credit (ITC) amongst its units. 𝟮. 𝗪𝗵𝗼 𝗻𝗲𝗲𝗱𝘀 𝘁𝗼 𝗳𝗶𝗹𝗲 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧𝗥-𝟲 𝗮𝗻𝗱 𝗶𝘀 𝗶𝘁 𝗺𝗮𝗻𝗱𝗮𝘁𝗼𝗿𝘆 𝘁𝗼 𝗳𝗶𝗹𝗲 𝘁𝗵𝗶𝘀 𝗳𝗼𝗿𝗺? Only those persons who are registered as Input Service Distributor (ISD) need to file Form GSTR-6. It is a mandatory return, to be filed on monthly basis. A ‘Nil’ return must be filed in case of no ITC being available for distribution or no ITC is being distributed during the month. 𝟯. 𝗕𝘆 𝘄𝗵𝗲𝗻 𝗱𝗼 𝗜 𝗻𝗲𝗲𝗱 𝘁𝗼 𝗳𝗶𝗹𝗲 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧𝗥-𝟲? ISD Returns for month M can only be filed on or before the 13th of month M+1 or the extended date, if any. 𝟰. 𝗙𝗿𝗼𝗺 𝘄𝗵𝗲𝗿𝗲 𝗰𝗮𝗻 𝗜 𝗮𝘀 𝗮 𝘁𝗮𝘅𝗽𝗮𝘆𝗲𝗿 𝗳𝗶𝗹𝗲 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧𝗥-𝟲? Form GSTR-6 can be accessed on the GST Portal, post login in the Returns Dashboard by the taxpayer. The path is Services > Returns > Returns Dashboard.

𝟱. 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧𝗥-𝟲 𝗰𝗼𝗺𝗽𝗿𝗶𝘀𝗲𝘀 𝗼𝗳 𝘄𝗵𝗶𝗰𝗵 𝘁𝗮𝗯𝗹𝗲𝘀? Form GSTR-6 comprises of following tables: 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧𝗥-𝟲 𝗜𝗻𝘃𝗼𝗶𝗰𝗲 𝗗𝗲𝘁𝗮𝗶𝗹𝘀: 1. Table 3: To enter details of input tax credit received for distribution. 2. Table 6B: To enter details of debit or credit notes received. 3. Table 6A: To make amendments to information furnished in earlier returns in Table 3. 4. Table 6C: To make amendments to debit or credit notes received. 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧𝗥-𝟲 𝗜𝗧𝗖 𝗗𝗶𝘀𝘁𝗿𝗶𝗯𝘂𝘁𝗶𝗼𝗻: 5. Table 4: To view details of ITC available and eligible and ineligible ITC distributed. 6. Table 5, 8: To enter details of distribution of input tax credit for ISD invoices and ISD Credit notes. 7. Table 9: To enter details of ITC available and eligible and ineligible ITC redistributed.

𝗚𝗦𝗧𝗥-𝟲 - 𝗢𝘁𝗵𝗲𝗿 𝗗𝗲𝘁𝗮𝗶𝗹𝘀: 8. Table 10- Late Fee: To view Late Fee details for the return period. Note: This tile can only be accessed after return has been filed. 𝟲. 𝗖𝗮𝗻 𝗜 𝗳𝗶𝗹𝗲 𝗺𝘆 𝗜𝗦𝗗 𝗿𝗲𝘁𝘂𝗿𝗻 𝗶𝗳 𝗺𝘆 𝗰𝗼𝘂𝗻𝘁𝗲𝗿-𝗽𝗮𝗿𝘁𝗶𝗲𝘀 𝗵𝗮𝘃𝗲 𝗻𝗼𝘁 𝗳𝗶𝗹𝗲𝗱 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧𝗥-𝟭/𝟱? Yes, you can file your Form GSTR-6 return even if your counter-parties have not filed their respective Form GSTR-1 or Form GSTR-5. 𝟳. 𝗜𝘀 𝘁𝗵𝗲𝗿𝗲 𝗮𝗻𝘆 𝗢𝗳𝗳𝗹𝗶𝗻𝗲 𝗧𝗼𝗼𝗹 𝗳𝗼𝗿 𝗳𝗶𝗹𝗶𝗻𝗴 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧𝗥-𝟲? Yes, there is an offline tool for filing Form GSTR-6. 𝟴. 𝗜𝘀 𝘁𝗵𝗲𝗿𝗲 𝗮𝗻𝘆 𝗹𝗮𝘁𝗲 𝗳𝗲𝗲 𝗶𝗻 𝗰𝗮𝘀𝗲 𝗼𝗳 𝗱𝗲𝗹𝗮𝘆𝗲𝗱 𝗳𝗶𝗹𝗶𝗻𝗴 𝗼𝗳 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧𝗥-𝟲? Yes, there is a late fee prescribed in Law.

𝟵. 𝗜𝘀 𝘁𝗵𝗲𝗿𝗲 𝗮𝗻 𝗘𝗹𝗲𝗰𝘁𝗿𝗼𝗻𝗶𝗰 𝗖𝗿𝗲𝗱𝗶𝘁 𝗟𝗲𝗱𝗴𝗲𝗿 𝗮𝘃𝗮𝗶𝗹𝗮𝗯𝗹𝗲 𝗳𝗼𝗿 𝗜𝗦𝗗 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻𝘀? No, there is no Electronic Credit Ledger maintained for ISD Registrants, since ISD has to only distribute credit available during a tax period. 𝟭𝟬. 𝗔𝘀 𝗮𝗻 𝗜𝗦𝗗, 𝗮𝗺 𝗜 𝗹𝗶𝗮𝗯𝗹𝗲 𝘁𝗼 𝗽𝗮𝘆 𝘁𝗮𝘅 𝗼𝗻 𝗮 𝗿𝗲𝘃𝗲𝗿𝘀𝗲 𝗰𝗵𝗮𝗿𝗴𝗲 𝗯𝗮𝘀𝗶𝘀? 𝗢𝗥 𝗜𝘀 𝗿𝗲𝘃𝗲𝗿𝘀𝗲 𝗰𝗵𝗮𝗿𝗴𝗲 𝗮𝗽𝗽𝗹𝗶𝗰𝗮𝗯𝗹𝗲 𝘁𝗼 𝗜𝗦𝗗𝘀? No. Reverse charge liability is not applicable for an ISD person. 𝟭𝟭. 𝗛𝗼𝘄 𝗱𝗼 𝗜 𝗮𝗹𝗹𝗼𝗰𝗮𝘁𝗲 𝗰𝗿𝗲𝗱𝗶𝘁 𝘁𝗼 𝗺𝘆 𝗼𝘁𝗵𝗲𝗿 𝘂𝗻𝗶𝘁𝘀 𝗶𝗻 𝘁𝗵𝗲 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧𝗥 𝟲? Using Table 5 and Table 8 of the Form GSTR-6, both eligible and ineligible ITC can be distributed to the units.

𝟭𝟮. 𝗖𝗮𝗻 𝗜 𝗮𝗺𝗲𝗻𝗱 𝘁𝗵𝗲 𝗰𝗿𝗲𝗱𝗶𝘁 𝗮𝗹𝗹𝗼𝗰𝗮𝘁𝗲𝗱 𝘁𝗼 𝘁𝗵𝗲 𝘂𝗻𝗶𝘁𝘀 𝗶𝗻 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧𝗥 𝟲 𝗼𝗳 𝗲𝗮𝗿𝗹𝗶𝗲𝗿 𝘁𝗮𝘅 𝗽𝗲𝗿𝗶𝗼𝗱𝘀? 𝗜𝗳 𝘆𝗲𝘀, 𝗵𝗼𝘄? You can distribute the credit through ISD invoice and provide the details in Table 5 and Table 8 of the Form GSTR-6, indicating both eligible and ineligible distribution to the units. 𝟭𝟯. 𝗖𝗮𝗻 𝘁𝗵𝗲 𝗱𝗮𝘁𝗲 𝗼𝗳 𝗳𝗶𝗹𝗶𝗻𝗴 𝗼𝗳 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧𝗥-𝟲 𝗯𝗲 𝗲𝘅𝘁𝗲𝗻𝗱𝗲𝗱? Yes, date of filing of Form GSTR-6 can be extended by Government through notification.

𝟭𝟰. 𝗪𝗵𝗮𝘁 𝗮𝗿𝗲 𝘁𝗵𝗲 𝗽𝗿𝗲-𝗰𝗼𝗻𝗱𝗶𝘁𝗶𝗼𝗻𝘀 𝗳𝗼𝗿 𝗳𝗶𝗹𝗶𝗻𝗴 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧𝗥-𝟲? Pre-conditions for filing of Form GSTR-6 are: · Recipient should be Registered as an ISD and should have an active GSTIN. · Recipient should have valid login credentials (i.e., User ID and password). · Recipient should have valid and non-expired/ unrevoked Digital Signature Certificate (DSC which is mandatory for companies, LLPs and FLLPs). · Recipient should have with them an active mobile number which is indicated in their registration details furnished to GST Portal at the time of registration or amendment thereof for authentication through EVC. · Recipient will have an option to file Form GSTR-6 for cancelled GSTINs for the period in which it was active.

𝟭𝟱. 𝗪𝗵𝗮𝘁 𝗵𝗮𝗽𝗽𝗲𝗻𝘀 𝗮𝗳𝘁𝗲𝗿 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧𝗥-𝟲 𝗶𝘀 𝗳𝗶𝗹𝗲𝗱? 𝗔𝗳𝘁𝗲𝗿 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧𝗥-𝟲 𝗶𝘀 𝗳𝗶𝗹𝗲𝗱:  ARN is generated on successful filing of the Form GSTR-6 Return.  An SMS and an email are sent to the applicant on their registered mobile and email id. 𝟭𝟲. 𝗪𝗵𝗮𝘁 𝗮𝗿𝗲 𝘁𝗵𝗲 𝗺𝗼𝗱𝗲𝘀 𝗼𝗳 𝘀𝗶𝗴𝗻𝗶𝗻𝗴 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧𝗥-𝟲? You can file Form GSTR-6 using DSC, or EVC. (a) Digital Signature Certificate (DSC) Digital Signature Certificates (DSC) are the digital equivalent (that is electronic format) of physical or paper certificates. A digital certificate can be presented electronically to prove one’s identity, to access information or services on the Internet or to sign certain documents digitally. In India, DSC are issued by authorized Certifying Authorities. The GST Portal accepts PAN based DSC’s only. (b) Electronic Verification Code (EVC) The Electronic Verification Code (EVC) authenticates the identity of the user at the GST Portal by generating an OTP. The OTP is sent to the mobile phone number of the registered mobile phone of Authorized Signatory filled in part A of the Registration Application.

𝟭𝟳. 𝗖𝗮𝗻 𝗜 𝗽𝗿𝗲𝘃𝗶𝗲𝘄 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧𝗥-𝟲 𝗯𝗲𝗳𝗼𝗿𝗲 𝘀𝘂𝗯𝗺𝗶𝘁𝘁𝗶𝗻𝗴? Yes, you can preview Form GSTR-6 before submitting on the GST Portal. 𝟭𝟴. 𝗜 𝗵𝗮𝘃𝗲 𝗰𝗿𝗲𝗱𝗶𝘁 𝗻𝗼𝘁𝗲 𝗶𝗻 𝗖𝗚𝗦𝗧 & 𝗦𝗚𝗦𝗧,𝘄𝗶𝘁𝗵 𝗻𝗼 𝗜𝗻𝗽𝘂𝘁 𝗧𝗮𝘅 𝗖𝗿𝗲𝗱𝗶𝘁 𝗮𝘃𝗮𝗶𝗹𝗮𝗯𝗹𝗲 𝗶𝗻 𝗖𝗚𝗦𝗧 & 𝗦𝗚𝗦𝗧, 𝗯𝘂𝘁 𝗰𝗿𝗲𝗱𝗶𝘁 𝗶𝗻 𝗜𝗚𝗦𝗧 𝗶𝘀 𝗮𝘃𝗮𝗶𝗹𝗮𝗯𝗹𝗲. 𝗛𝗲𝗻𝗰𝗲, 𝗰𝗿𝗲𝗱𝗶𝘁 𝗮𝘃𝗮𝗶𝗹𝗮𝗯𝗹𝗲 𝗳𝗼𝗿 𝗱𝗶𝘀𝘁𝗿𝗶𝗯𝘂𝘁𝗶𝗼𝗻 𝗶𝗻 𝗖𝗚𝗦𝗧 & 𝗦𝗚𝗦𝗧 𝗶𝘀 𝗻𝗲𝗴𝗮𝘁𝗶𝘃𝗲, 𝘄𝗵𝗮𝘁 𝘄𝗶𝗹𝗹 𝗯𝗲 𝘁𝗵𝗲 𝗶𝗺𝗽𝗹𝗶𝗰𝗮𝘁𝗶𝗼𝗻𝘀? If the reversal of Input Tax Credit exceeds the credit available under any of the major head, during a tax period, then sum under such head will become negative. The excess reversal, over available input tax credit is added to the liability. Consequentially the total credit available for distribution will be reduced accordingly. Total credit available i.e. IGST+CGST+SGST will always be equal to total credit to be distributed (IGST+CGST+SGST), including the liability due to negative credit. Hence, total credit available for distribution will be sum of - I. Inward supplies received during the month (net of credit/debit notes and amendments of invoices and credit/debit notes). II. Receipt of credit notes will reduce the ITC available for distribution while receipt of debit notes will increase the same. III. Availability of ITC, due to issue of ISD credit notes to its units. IV. Availability and distribution of Cess will always be the same as it is not cross utilised with any of the major heads.

𝗙𝗼𝗿 𝗲𝘅𝗮𝗺𝗽𝗹𝗲:- i. Credit available in IGST - 1,08,000 INR ii. Negative credit available in CGST & SGST - 43,200 INR each (Amount of credit note is more than credit available in CGST & SGST) iii. Total credit available for distribution – [Sum of IGST=1,08,000, CGST= -43200 & SGST= -43200] = 21600 INR iv. Total input tax credit available for distribution i.e. 21600 INR only will be bifurcated to the eligible and ineligible credit. 𝟭𝟵. 𝗪𝗵𝗶𝗰𝗵 𝗦𝘁𝗮𝘁𝗲 𝗰𝗼𝗱𝗲 𝗶𝘀 𝘁𝗼 𝗯𝗲 𝘀𝗲𝗹𝗲𝗰𝘁𝗲𝗱 𝗮𝘀 𝗽𝗹𝗮𝗰𝗲 𝗼𝗳 𝘀𝘂𝗽𝗽𝗹𝘆 (𝗣𝗼𝗦) 𝗶𝗻 𝗰𝗮𝘀𝗲 𝗼𝗳 𝘁𝗿𝗮𝗻𝘀𝗽𝗼𝗿𝘁𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗴𝗼𝗼𝗱𝘀 𝗼𝘂𝘁𝘀𝗶𝗱𝗲 𝗜𝗻𝗱𝗶𝗮, 𝗯𝘆 𝗮 𝗿𝗲𝗴𝗶𝘀𝘁𝗲𝗿𝗲𝗱 𝘁𝗮𝘅𝗽𝗮𝘆𝗲𝗿 𝗼𝗻 𝗯𝗲𝗵𝗮𝗹𝗳 𝗼𝗳 𝗮 𝗿𝗲𝗴𝗶𝘀𝘁𝗲𝗿𝗲𝗱 𝗿𝗲𝗰𝗶𝗽𝗶𝗲𝗻𝘁? In case of supply of services (by a registered taxpayer) by way of transportation or courier of goods to a place outside India, the place of supply is the foreign country outside India (being destination of such goods). For reporting such transactions, where POS lies in foreign country, the supplier of services (the registered taxpayer) needs to select State code as ‘96-Foreign Country’ from the list of codes. The registered recipient of services will then be entitled to ITC, though POS lies outside the State of their registration, in case State code 96 is mentioned by of the supplier of services (the registered taxpayer) in their statement of outward supplies. Illustration – Supplier of goods ‘A’ is registered in State ‘X’ in India who has got an order for supply from a foreign country ‘F’. Supplier ‘A’ asked another taxpayer ‘B’ registered in the same State ‘X’ to supply services (couriers etc.) for transportation of goods to the foreign country. Taxpayer ‘B’ will issue invoice in the name of ‘A’ and mention POS as state code 96. Though, both the taxpayers are located in the same State but by virtue of POS as 96, the supply will be taxable under IGST and ITC will be available to taxpayer ‘A’ under IGST head.

𝟮𝟬. 𝗪𝗵𝗮𝘁 𝘄𝗼𝘂𝗹𝗱 𝗯𝗲 𝘁𝗵𝗲 𝘁𝘆𝗽𝗲 𝗼𝗳 𝘀𝘂𝗽𝗽𝗹𝘆 𝘄𝗵𝗲𝗻 𝘁𝗵𝗲 𝗦𝘁𝗮𝘁𝗲 𝗖𝗼𝗱𝗲 𝗶𝘀 𝘀𝗲𝗹𝗲𝗰𝘁𝗲𝗱 𝗮𝘀 ,𝟵𝟲-𝗙𝗼𝗿𝗲𝗶𝗴𝗻 𝗖𝗼𝘂𝗻𝘁𝗿𝘆’? Supplies with Place of Supply selected as state code ‘96-Foreign Country’ will always be inter-State supply. 𝟮𝟭. 𝗜𝗻 𝘄𝗵𝗶𝗰𝗵 𝘁𝗮𝗯𝗹𝗲𝘀 𝗼𝗳 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧𝗥-𝟲 𝘁𝗵𝗲 𝗦𝘁𝗮𝘁𝗲 𝗖𝗼𝗱𝗲 𝗮𝘀 ,𝟵𝟲-𝗙𝗼𝗿𝗲𝗶𝗴𝗻 𝗖𝗼𝘂𝗻𝘁𝗿𝘆’ 𝘄𝗶𝗹𝗹 𝗯𝗲 𝗮𝘃𝗮𝗶𝗹𝗮𝗯𝗹𝗲 𝗳𝗼𝗿 𝘀𝗲𝗹𝗲𝗰𝘁𝗶𝗼𝗻 𝗳𝗿𝗼𝗺 𝘁𝗵𝗲 𝗱𝗿𝗼𝗽𝗱𝗼𝘄𝗻𝘀? The state code ’96-Foreign Country’ will be available for selection in the existing list of Place of Supply (POS) drop-down in following tables of Form GSTR-6: i. B2B (Table 3) ii. B2B Amendments (Table 6A)

𝟮𝟮. 𝗪𝗵𝗮𝘁 𝗶𝘀 𝘁𝗵𝗲 𝗱𝗶𝗳𝗳𝗲𝗿𝗲𝗻𝗰𝗲 𝗯𝗲𝘁𝘄𝗲𝗲𝗻 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧𝗥-𝟲 𝗯𝗲𝗳𝗼𝗿𝗲 𝗮𝗻𝗱 𝗮𝗳𝘁𝗲𝗿 𝗱𝗲𝗹𝗶𝗻𝗸𝗶𝗻𝗴 𝗼𝗳 𝗖𝗿𝗲𝗱𝗶𝘁/ 𝗗𝗲𝗯𝗶𝘁 𝗡𝗼𝘁𝗲?[img:BNH1_earo]

𝟮𝟯. 𝗜 𝗵𝗮𝘃𝗲 𝗮𝗹𝗿𝗲𝗮𝗱𝘆 𝘀𝗮𝘃𝗲𝗱 𝗗𝗲𝗯𝗶𝘁/ 𝗖𝗿𝗲𝗱𝗶𝘁 𝗻𝗼𝘁𝗲 𝗱𝗲𝘁𝗮𝗶𝗹𝘀 𝗼𝗻𝗹𝗶𝗻𝗲, 𝗯𝗲𝗳𝗼𝗿𝗲 𝗱𝗲𝗹𝗶𝗻𝗸𝗶𝗻𝗴 𝗼𝗳 𝗗𝗲𝗯𝗶𝘁/ 𝗖𝗿𝗲𝗱𝗶𝘁 𝗡𝗼𝘁𝗲 𝘄𝗶𝘁𝗵 𝗶𝗻𝘃𝗼𝗶𝗰𝗲 𝗱𝗲𝘁𝗮𝗶𝗹𝘀, 𝗯𝘂𝘁 𝗵𝗮𝘃𝗲 𝗻𝗼𝘁 𝗳𝗶𝗹𝗲𝗱 𝘁𝗵𝗲 𝗿𝗲𝘁𝘂𝗿𝗻𝘀. 𝗪𝗵𝗮𝘁 𝘄𝗶𝗹𝗹 𝗵𝗮𝗽𝗽𝗲𝗻 𝘁𝗼 𝘀𝘂𝗰𝗵 𝘀𝗮𝘃𝗲𝗱 𝗗𝗲𝗯𝗶𝘁/ 𝗖𝗿𝗲𝗱𝗶𝘁 𝗻𝗼𝘁𝗲 𝗱𝗲𝘁𝗮𝗶𝗹𝘀? If you have saved Credit/ Debit Note details, before delinking of Credit/ Debit Note with invoice details, it will be saved in old format only and the same can be used to submit the details, as it is. (It will appear in new format if you try to edit and save the same again). Post delinking of Credit/ Debit Note with invoice details, you can edit the saved Credit/ Debit note in post delinking format only (Original Invoice Number and Date will not be available and entering POS is mandatory). 𝗡𝗼𝘁𝗲: In case you are filing the return without editing the saved record, it will be filed in old format only.

𝟮𝟰. 𝗜 𝗵𝗮𝘃𝗲 𝗴𝗲𝗻𝗲𝗿𝗮𝘁𝗲𝗱 𝘁𝗵𝗲 𝗝𝗦𝗢𝗡 𝗳𝗶𝗹𝗲 𝗳𝗿𝗼𝗺 𝗼𝗹𝗱 𝗲𝘅𝗰𝗲𝗹 𝘂𝘁𝗶𝗹𝗶𝘁𝘆 𝗯𝗲𝗳𝗼𝗿𝗲 𝗱𝗲𝗹𝗶𝗻𝗸𝗶𝗻𝗴 𝗼𝗳 𝗖𝗿𝗲𝗱𝗶𝘁/ 𝗗𝗲𝗯𝗶𝘁 𝗡𝗼𝘁𝗲 𝗯𝘂𝘁 𝗵𝗮𝘃𝗲 𝗻𝗼𝘁 𝘂𝗽𝗹𝗼𝗮𝗱𝗲𝗱 𝗼𝗻 𝗚𝗦𝗧 𝗣𝗼𝗿𝘁𝗮𝗹. 𝗖𝗮𝗻 𝗜 𝘂𝗽𝗹𝗼𝗮𝗱 𝘁𝗵𝗲 𝘀𝗮𝗺𝗲 𝗮𝗳𝘁𝗲𝗿 𝗱𝗲𝗹𝗶𝗻𝗸𝗶𝗻𝗴 𝗼𝗳 𝗗𝗲𝗯𝗶𝘁/ 𝗖𝗿𝗲𝗱𝗶𝘁 𝗡𝗼𝘁𝗲? No, you cannot upload the JSON file generated before delinking of Credit/ Debit Note. You need to update the details manually in new offline excel utility again and then generate the new JSON file to upload it onto the GST Portal. 𝟮𝟱. 𝗜 𝗵𝗮𝘃𝗲 𝗮𝗹𝗿𝗲𝗮𝗱𝘆 𝗳𝗶𝗹𝗲𝗱 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧𝗥-𝟲 𝗳𝗼𝗿 𝗮 𝗽𝗮𝗿𝘁𝗶𝗰𝘂𝗹𝗮𝗿 𝘁𝗮𝘅 𝗽𝗲𝗿𝗶𝗼𝗱 𝗯𝗲𝗳𝗼𝗿𝗲 𝗱𝗲𝗹𝗶𝗻𝗸𝗶𝗻𝗴 𝗼𝗳 𝗖𝗿𝗲𝗱𝗶𝘁/ 𝗗𝗲𝗯𝗶𝘁 𝗡𝗼𝘁𝗲. 𝗗𝗼 𝗜 𝗻𝗲𝗲𝗱 𝘁𝗼 𝗳𝗶𝗹𝗲 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧𝗥-𝟲 𝗮𝗴𝗮𝗶𝗻 𝗳𝗼𝗿 𝘁𝗵𝗮𝘁 𝘁𝗮𝘅 𝗽𝗲𝗿𝗶𝗼𝗱 𝗽𝗼𝘀𝘁 𝗱𝗲𝗹𝗶𝗻𝗸𝗶𝗻𝗴 𝗼𝗳 𝗗𝗲𝗯𝗶𝘁/ 𝗖𝗿𝗲𝗱𝗶𝘁 𝗡𝗼𝘁𝗲? If you have already filed Form GSTR-6 for a particular tax period, before delinking of Credit/ Debit Note with invoice details, there is no need to file Form GSTR-6 again, for that tax period. 26. Uploaded invoices are not visible on Form GSTR-6. How can I proceed to file GSTR-6?

𝗜𝗳 𝘂𝗽𝗹𝗼𝗮𝗱𝗲𝗱 𝗶𝗻𝘃𝗼𝗶𝗰𝗲𝘀 𝗮𝗿𝗲 𝗻𝗼𝘁 𝘃𝗶𝘀𝗶𝗯𝗹𝗲, 𝗽𝗲𝗿𝗳𝗼𝗿𝗺 𝘁𝗵𝗲 𝗳𝗼𝗹𝗹𝗼𝘄𝗶𝗻𝗴 𝘀𝘁𝗲𝗽𝘀: 1. Navigate to Table 4 - Total ITC available and Eligible ITC/Ineligible ITC distributed. 2. Click on the Calculate ITC button in the table. 3. Click on the small Refresh button on the right corner in the screen. 4. Offset the ITC correctly and click on the Save button. 5. Click on the Back button and go back to the Dashboard. 6. Click on the PROCEED TO FILE button. 7. Click on the small Refresh button on the right corner of your screen. 8. Once the status on the header says - Ready to file, all your invoices will be visible.

𝟮𝟳. 𝗪𝗵𝗮𝘁 𝗵𝗮𝗽𝗽𝗲𝗻𝘀 𝗶𝗳 𝗜 𝗮𝗱𝗱 𝗶𝗻𝘃𝗼𝗶𝗰𝗲𝘀/𝗱𝗲𝗯𝗶𝘁 𝗻𝗼𝘁𝗲𝘀/𝗰𝗿𝗲𝗱𝗶𝘁 𝗻𝗼𝘁𝗲𝘀 𝘄𝗵𝗶𝗰𝗵 𝗮𝗿𝗲 𝗱𝗮𝘁𝗲𝗱 𝗮𝗳𝘁𝗲𝗿 𝘁𝗵𝗲 𝗱𝗮𝘁𝗲 𝗼𝗳 𝗰𝗮𝗻𝗰𝗲𝗹𝗹𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗿𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝘀𝘂𝗽𝗽𝗹𝗶𝗲𝗿? You cannot add invoices/debit notes/credit notes which are dated after the date of cancellation of registration of supplier. They should be dated on or after the date of grant of registration of supplier and before the effective date of cancellation of registration of supplier. Similarly, in case of amendment tables, revised invoices/debit/credit notes should be dated on or after the date of grant of registration of supplier and before the effective date of cancellation of registration of supplier. 𝟮𝟴. 𝗪𝗵𝗮𝘁 𝗵𝗮𝗽𝗽𝗲𝗻𝘀 𝗶𝗳 𝗜 𝗮𝗱𝗱 𝗶𝗻𝘃𝗼𝗶𝗰𝗲𝘀/𝗱𝗲𝗯𝗶𝘁 𝗻𝗼𝘁𝗲𝘀/𝗰𝗿𝗲𝗱𝗶𝘁 𝗻𝗼𝘁𝗲𝘀 𝘄𝗵𝗶𝗰𝗵 𝗮𝗿𝗲 𝗱𝗮𝘁𝗲𝗱 𝗮𝗳𝘁𝗲𝗿 𝗺𝘆 𝗿𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 𝗶𝘀 𝗰𝗮𝗻𝗰𝗲𝗹𝗹𝗲𝗱? You cannot add invoices/debit notes/credit notes which are dated after your registration is cancelled. They should be dated on or after yourregistration grant date and before your registration is cancelled. Similarly, in case of amendment tables, revised invoices/debit/credit notes should be dated on or after your registration grant date and before your registration is cancelled.

𝟮𝟵. 𝗪𝗶𝗹𝗹 𝘁𝗵𝗲 𝗮𝗽𝗽𝗹𝗶𝗰𝗮𝗯𝗹𝗲 𝗹𝗮𝘁𝗲 𝗳𝗲𝗲 𝗳𝗼𝗿 𝗮 𝘁𝗮𝘅 𝗽𝗲𝗿𝗶𝗼𝗱 𝗯𝗲 𝗰𝗮𝗿𝗿𝗶𝗲𝗱 𝗳𝗼𝗿𝘄𝗮𝗿𝗱 𝘁𝗼 𝘁𝗵𝗲 𝗻𝗲𝘅𝘁 𝗽𝗲𝗿𝗶𝗼𝗱? Since the filing of form GSTR-6 is now a one step process where Form GSTR-6 is freezed only on filing of return, therefore, the late fee will be of current period only and will not be carried forward to the next period. 𝟯𝟬. 𝗪𝗵𝗮𝘁 𝗵𝗮𝗽𝗽𝗲𝗻𝘀 𝗶𝗻 𝗰𝗮𝘀𝗲 𝘁𝗵𝗲𝗿𝗲 𝗶𝘀 𝗶𝗻𝘀𝘂𝗳𝗳𝗶𝗰𝗶𝗲𝗻𝘁 𝗯𝗮𝗹𝗮𝗻𝗰𝗲 𝘁𝗼 𝗽𝗮𝘆 𝗼𝗳𝗳 𝘁𝗵𝗲 𝗹𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝗶𝗲𝘀? In case of insufficient balance, you can add balance by creating challan to pay off your liabilities.