Return by Input Service Distributor:
Every person who is registered as an Input Service Distributor for the purpose of distributing credits relating to input services, is required to file a monthly return in Form GSTR 6 within 13 days of the succeeding month.
Please refer Annexure – A at the end of this chapter for changes in due dates and details of relevant notifications. Valid Return:
Return furnished for any tax period will be considered as a valid return in terms of section 2(117) of the CGST Act, 2017, only when self-assessed taxes are paid in full.