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of <h1>Input Service Distributor must electronically file FORM GSTR-6 using FORM GSTR-6A details, include invoices under section 20</h1> An Input Service Distributor must electronically furnish FORM GSTR-6 on the common portal, using the details in FORM GSTR-6A and, where necessary, adding, correcting or deleting information. The return must include details of tax invoices on which input tax credit has been received and invoices issued under section 20. Filing may be done directly by the taxpayer or through a Facilitation Centre notified by the Commissioner.
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