Input service distributor return filing requires electronic submission of GSTR-6 via Common Portal after updating GSTR-6A. An input service distributor must, after adding, correcting or deleting details in FORM GSTR-6A, furnish electronically FORM GSTR-6 containing details of tax invoices on which credit has been received and details of invoices issued under the relevant provision, through the Common Portal either directly or from a Board- or Commissioner notified Facilitation Centre.
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Provisions expressly mentioned in the judgment/order text.
Input service distributor return filing requires electronic submission of GSTR-6 via Common Portal after updating GSTR-6A.
An input service distributor must, after adding, correcting or deleting details in FORM GSTR-6A, furnish electronically FORM GSTR-6 containing details of tax invoices on which credit has been received and details of invoices issued under the relevant provision, through the Common Portal either directly or from a Board- or Commissioner notified Facilitation Centre.
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