Due Dates GSTR-6 — Monthly ISD Return
GSTR-6 — Monthly ISD Return
CGST Act 2017 s.20
Monthly return by Input Service Distributors distributing ITC to units. Due 13th of following month. ISD registration mandatory from 01-Apr-2025 for distributing common-service ITC.
Due dates and late fees
| FY | Due Date | Late Fee | Note |
|---|---|---|---|
| FY 2024-25 | 13th of following month | s.47: ₹50/day; nil returns ₹20/day | Optional ISD use until 01-Apr-2025. |
| FY 2025-26Current | 13th of following month | s.47 CGST | ISD mandatory for common-service ITC distribution from 01-Apr-2025 (Finance Act 2024 amendment to s.20). |
| FY 2026-27 | 13th of following month | s.47 CGST | ISD-mandatory regime continues. |
FY-specific notes
FY 2024-25: Optional ISD use until 01-Apr-2025.
FY 2025-26: ISD mandatory for common-service ITC distribution from 01-Apr-2025 (Finance Act 2024 amendment to s.20).
FY 2026-27: ISD-mandatory regime continues.
⚠ VERIFY
The ISD-mandatory transition took effect from 01-Apr-2025 — confirm current CBIC guidance on which categories of common services fall inside ISD scope vs cross-charge.
Late fee calculator
Calculate the related statutory fee for this obligation.
Section 47 CGST — Late Fee for GSTR-7 (TDS Return under GST) →