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

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)”, 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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Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dt. 19/06/2017 (Rule 1 to 26), 10/2017 dt. 28/06/2017 (Rules 27 to 138) and 15/2017 dt. 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of Amendments made by all such Notifications upto 29/12/2021, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.