Due Dates GSTR-6: the monthly ISD return due on the 13th
GSTR-6: the monthly ISD return due on the 13th
CGST Act 2017 s.20
GSTR-6 is the monthly return an Input Service Distributor files to distribute input tax credit to its units. The GSTR-6 due date is the 13th of the following month. ISD registration has been mandatory for distributing common-service ITC since 01-Apr-2025.
Due dates and late fees
| FY | Due Date | Late Fee | Note |
|---|---|---|---|
| FY 2024-25 | 13th of following month | s.47(1) CGST: ₹100/day per Act (₹200/day total); max ₹5,000 per Act (₹10,000 total) — no reduction notification covers GSTR-6 | Optional ISD use until 01-Apr-2025. |
| FY 2025-26Current | 13th of following month | s.47(1) CGST: ₹100/day per Act (₹200/day total); max ₹5,000 per Act (₹10,000 total) — no reduction notification covers GSTR-6 | 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(1) CGST: ₹100/day per Act (₹200/day total); max ₹5,000 per Act (₹10,000 total) — no reduction notification covers GSTR-6 | 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.
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) →