Submission of return by an Input Service Distributor (ISD) in form GSTR-6 :
The Input Service Distributor shall, after adding, correcting or deleting the details contained in form GSTR-6A, furnish electronically a 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 – rule 6 of Return Rules.