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.
Section 65: Form and manner of submission of return by an Input Service Distributor
Central Goods and Services Tax Rules-Part-A dated 09.10.2019Central Rules · 2017
Where this provision sits
| Act | Central Goods and Services Tax Rules-Part-A dated 09.10.2019 |
|---|---|
| Section | 65 |
| Marginal note | Form and manner of submission of return by an Input Service Distributor |
| Jurisdiction | Central |
| Status | In force as published by the source |
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