How to File Online Return of GST - Part 3 ( Simplified )

If you want to learn the first part of "How to File Online Return of GST - Part 1 and Part 2 (Simplified)" you can read at here and here. In this part we have taught the simple steps to file online return of GST fundamentals and Fill the form of GSTR -1. . In this part, we will explain the steps to fill GSTR - 6.

Why GSTR -6 form is needed?

GSTR - 6 is needed for filing  return for input Service Distributor.

What is input service distributor?

If Head office of same business provides free service to its branches. Then it will be input service distributor. For example,

We have the business of providing coaching. to Students. Our head office is in Delhi. We provides coaching service in 10 States. So, we have the team of teachers. We also provide free coaching service to our teachers also in different branches. So, our head office is input service provider and branches are input service receivers.

Simple Step for Filling GSTR -6

You have to record the data in GST portal about claim of input service whose invoice of input service has already record and by recording claim of iput credit, our tax liability will become zero. For example, if we have recorded data of service supplies and our branches as input service. If we get registration of input service provider and claim of input service distributor, our total tax liability will become nil for all those service which have given free from head office to our branches.