GSTR 6 is a GST return form that is required to be filed monthly by every input service distributor (ISD). It will contain the details of invoices of the credits received by that distributor along with the ITC distributions made by him in that month. All eligible ISDs need to register on the GSTN portal in order to file their monthly returns.
GSTR 6A is another return form that will generate automatically with the inward supplies details (to ISD) provided by the supplier in their GSTR 1 Form. The ISD can check this form and approve the details as provided by his/her supplier and use the same to fill his own GSTR 6 Form.
