GSTR-6
Definition
The monthly return filed by an Input Service Distributor (ISD) reporting the input tax credit received and the manner in which it has been distributed to the branches or units that share a common PAN.
Related Terms in India GST
GSTR-7
The monthly return filed by persons required to deduct tax at source (TDS) under GST. It reports the GST-TDS deducted, the deductees, and the tax deposited, and lets the deductee claim the deducted amount as credit.
GSTR-8
The monthly return filed by e-commerce operators who collect tax at source (TCS) under GST. It reports supplies made through the platform and the TCS collected on behalf of the sellers.
GSTR-9
The annual GST return consolidating a regular taxpayer's monthly or quarterly returns for a financial year. It reconciles outward supplies, input tax credit and tax paid across the year into a single statement.
GSTR-9C
A GST reconciliation statement that ties the figures in the annual return (GSTR-9) to the taxpayer's audited financial statements. It applies to taxpayers above a prescribed turnover and is filed on a self-certification basis.
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