GSTR-6 Filing: Capture Taxpayer Details, Modify Invoices, and Submit by 15th of Next Month for ISD Return.

A valid ISD Return (GSTR-6) requires capturing the taxpayer's basic details, including name and GSTIN, and the period of the return. It includes invoice-level inward supply information for goods and services, auto-populated from GSTR-1 filed by the counterparty supplier, which can be modified by the taxpayer. Invoices not uploaded by the supplier can be added if the recipient has received the services. The return details invoices with GSTIN of the credit receiver and includes an ISD Ledger showing ITC balances and transactions. It must be filed by the 15th of the following month, with late filing permitted upon payment of fees.