As per Notification No 62/2017 – Central Tax, the last date of filing of Form GSTR – 6 by a taxable person registered as Input Service Distributor, has to file the returns for the month of July 2017 by 31st Dec 2017.
In subsection A of Section 4 of GSTR – 3B, input tax credit availed during the month has to be shown separately for all the taxes for import of goods, import of services, inward supplies from ISD, inward supplies which attract reverse charge along with any other sources from where ITC is claimed that is for the inward supplies of goods and services together.
The input service distributor (ISD) will distribute the credit to all the recipients where the inputs are consumed on pro rata on the basis of the turnover. The recipient can be registered under GST or not registered under GST or engaged in making exempt supply.
Every registered tax payer under GST has to file an annual return called GSTR – 9. This return has to be filed by every tax payer expect by the ISD (input service distributor) by 31st of December of the next year. Say for example Annual return for FY 2016 -17 has to be filed by 31st December of 2017.
If a tax payer is also registered as Input Service Distributor, the Input Tax Credit transferred from ISD through Tax Invoice will be auto populated in Table 9 of GSTR – 2.