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 54 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
The Central Goods and Services Tax (CGST) Rules 2017Union territory Rules of Dadra and Nagar Haveli and Daman and Diu · 2017
Where this provision sits
| Act | The Central Goods and Services Tax (CGST) Rules 2017 |
|---|---|
| Section | 65 |
| Marginal note | Form and manner of submission of return by an Input Service Distributor |
| Jurisdiction | Union territory of Dadra and Nagar Haveli and Daman and Diu |
| Status | In force as published by the source |
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