Chapter - VIII of CGST Rules, 2017



RULE 65. Form and manner of submission of return by an Input Service Distributor     (corresponding section 39, section 20)

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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