GSTR-6 Due Date — Filing Calendar 2026-27
Due Date
13th of every month
What is GSTR-6?
GSTR-6 is the monthly return filed by Input Service Distributors (ISDs). An ISD is an office that receives tax invoices for services used by its branches and distributes the Input Tax Credit (ITC) to those branches. GSTR-6 captures all incoming ITC and its distribution across GSTINs.
Who files it?
Only entities registered as Input Service Distributors (ISD) are required to file GSTR-6. ISDs are typically head offices that centrally receive service invoices on behalf of multiple branch locations in different states.
Frequently Asked Questions — GSTR-6
What is the GSTR-6 due date for FY 2026-27?
GSTR-6 is due on the 13th of every month. For example, GSTR-6 for June 2026 is due on 13th July 2026.
Who is an Input Service Distributor under GST?
An ISD is an office (usually the registered head office) that receives invoices for services on behalf of multiple branch offices and then distributes the ITC to those branches. The branches must have the same PAN as the ISD.
Can a single GSTIN act both as a regular taxpayer and an ISD?
No. ISD registration is separate from regular GST registration. An office functioning as an ISD must obtain a separate ISD GSTIN even if it also makes outward supplies.
What if GSTR-6 is filed late?
A late fee of ₹200 per day (capped at ₹5,000) applies. Delayed filing also delays ITC availability for the branches that depend on the distributed credit.