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of <h1>ISDs Only Need to File GSTR-6 Return; No Separate Outward or Inward Supply Statements Required</h1> Input Service Distributors (ISDs) are not required to file separate statements of outward and inward supplies. They need only to submit a return in GSTR-6, which includes details of the credit received from service providers and the credit distributed to subsidiaries. This return encompasses all necessary information, eliminating the need for additional filings of inward and outward supply statements.
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