Input Service Distributor distribution reconciliation
Since 01.04.2025 an Input Service Distributor registration is compulsory wherever common third-party input services are procured for more than one registration, and GSTR-6 is the only pipe through which that credit can reach the units, a month missed is credit that cannot be distributed later.
- 2 pages
- 75
- Word and PDF
- 13 September 2026
What it covers
- 1Input Service Distributor distribution reconciliations.20 · Rule 39 · Rule 54(1) · Rule 65
Read the opening
The first part of the format, as it downloads. Blanks are highlighted.
Working paper — to be completed before Form GSTR-6 is filed, and circulated to every recipient unit
Name of the ISD: [ISD's name] · ISD GSTIN: [ISD GSTIN] · State of the ISD: [State of the ISD] · Tax period: [MM-YYYY] · Due date: 13.[MM.YYYY]
Part A — credit available for distribution
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