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of <h1>Draft Format for GSTR-06: Input Service Distributors' Guide to Allocating Tax Credits Under GST Rules</h1> Form GSTR-06 is a statutory return format used by Input Service Distributors (ISD) under the Goods and Services Tax (GST) framework. It facilitates the distribution of input tax credits among branches or units of an organization. This draft format, part of the proposed GST Return Rules as of September 2016, outlines the specific details and requirements for ISDs to report and allocate input services. The form ensures compliance with GST regulations by standardizing the process of claiming and distributing input tax credits across different entities within a business.
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