Rule 65 of CGST Rules 2017: Form and Manner of Submission of Return by an Input Service Distributor

Rule 65 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Form and Manner of Submission of Return by an Input Service Distributor (ISD)

Provisions under Rule 65 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Form and Manner of Submission of Return by an Input Service Distributor (ISD)”, as per CGST (2nd Amendment) Rules 2017 notified by CBEC on 28 June 2017, applicable w.e.f. 1 July 2017, are as under:

CGST Rule 65: Form and Manner of Submission of Return by an Input Service Distributor (ISD) (Chapter-VIII: Returns)

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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CGST (2nd Amendment) Rules, 2017: CGST Notification No. 10/2017

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CGST Rules 2017: CGST Notification No. 3/2017 dt. 19 June 2017  

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