Chapter - VIII of CGST Rules, 2017

RETURNS

RULE 65. Form and manner of submission of return by an Input Service Distributor     (corresponding section 39, section 20)

*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.