THE CENTRAL GOODS AND SERVICES TAX RULES , 2018
CHAPTER VIII  -  RETURNS
Rule - 65
Year  

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Form and manner of submission of return by an Input Service Distributor.

65. Every Input Service Distributor shall, on the basis of details contained in FORM GSTR-6A, and where required, after adding, correcting or deleting the details, furnish electronically the 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 notified by the Commissioner