Provisions under Rule 65 of CGST Rules, 2017 relating to “Form and Manner of Submission of Return by an Input Service Distributor (ISD)”:
CGST Rule 65: Form and Manner of Submission of Return by an Input Service Distributor (ISD) (Chapter VIII: Returns) [*1]
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.
Notes (History of Amendments in Bare Text):
1. CGST Rule 65 introduced vide Notification 10/2017, effective 01/07/2017.
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