A GSTR 6 record is the monthly return of an Input Service Distributor (ISD) registration: one record per ISD GSTIN and return month, created as Draft by GST-return provisioning for every GST Registration with Enable ISD switched on. Process GSTR6 reads the month's input tax for the ISD GSTIN from the tax ledger into received documents and splits each into an eligible and an ineligible credit pool. Distribute ISD Credit passes each pool on to the operational recipient registrations under the same PAN, by turnover or to a single attributed recipient (Rule 39), as ISD invoices and credit notes with ISD serials (Rule 54). Calculate ITC checks the form table 4 equality of ITC received and distributed. Status moves Draft, Computed, Distributed, Validated, Filed. Once the month's GSTR-6A has been pulled, only received documents that match it, or that were accepted, are reported and distributed. A Validated return is filed either through the GSP integration (Save to GSTN, Check Save Status, Submit to GSTN, Submit File to GSTN) or recorded with Record Manual Filing after filing on the portal. A Filed return is frozen.
Fields
| Field | Label | Type | Required | What it does |
|---|
AccountId | ISD Account | Lookup → Account | | Optional account representing the Input Service Distributor. Not used by processing, distribution or filing. |
ARN | ARN | Text | | Acknowledgement reference number GSTN issued when the return was filed, at most 120 characters. Written back by Submit File to GSTN, or entered in the Record Manual Filing dialog, where it is required. |
ComputedAt | Computed At | Date | | When Calculate ITC last ran. Cleared whenever Process GSTR6 or Distribute ISD Credit rebuilds the return, or a GSTR-6A decision changes what it reports, because the earlier check no longer applies. |
CreatedById | Created By | Lookup → UserAccount | Yes | |
CreatedDateTime | Created Date | DateAndTime | Yes | |
FiledAt | FiledAt | DateAndTime | | When the return was filed. Stamped by Submit File to GSTN, or taken from Filed On in the Record Manual Filing dialog (defaults to now). |
GSTFiscalPeriodId | GST Fiscal Period | Lookup | | The monthly GST fiscal period the return covers, set by provisioning. Decides which month's input tax lines Process GSTR6 reads and the return period sent to GSTN. |
GSTIN | GSTIN | Text | | The ISD's 15-character GST identification number, set by provisioning. Saving a malformed GSTIN is refused; processing and the GSP actions are refused when it is blank. |
GSTRegistrationId | GST Registration | Lookup | | The ISD's GST Registration. Its GSTN session (Request GSTN OTP, Submit OTP) is used by the GSP actions; when blank, the registration is found by GSTIN. |
Id | Id | Guid | Yes | |
IsFiled | Is Filed | Boolean | | Yes once the return has been filed, through the GSP or recorded with Record Manual Filing. Set together with Status Filed; never cleared. |
LateFeePaid | Late Fee Paid | Currency | | Late fee paid for the return (form table 10). |
LateFeePayable | Late Fee Payable | Currency | | Late fee for the return (form table 10). Filled from the portal's late-fee section by Pull From GSTIN. |
ModifiedById | Modified By | Lookup → UserAccount | Yes | |
Name | Name | Text | Yes | Record name, set by provisioning from the GSTIN and the month, for example GSTR6-29AAAAA0000A2Z4-082026. |
OwnerId | Owner | Lookup → UserAccount | Yes | |
Period | Period | Date | | A date in the return month. Used to find the month only when no GST fiscal period is linked. |
RecordTypeId | Record Type | Guid, hidden | | |
RefundClaimed | Refund Claimed | Currency | | Refund claimed from the electronic cash ledger (form table 11). Shown in the return summary. |
Status | Status | PickList | | Where the return is in its lifecycle, written by the actions: Draft (provisioned), Computed (received documents built by Process GSTR6), Distributed (credit split between recipients), Validated (ITC received equals ITC distributed within one rupee and every distribution fully allocated), Filed (frozen). Processing again moves the return back to Computed, and distributing again to Distributed. Only a Validated return can be saved to GSTN or recorded as filed. Values: Draft, Submitted, Filed. |
SubscriptionKey | Subscription Key | Guid, hidden | Yes | |
TotalDocuments | Total Documents | Number | | Number of received documents the return reports. Once the month's GSTR-6A has been pulled, documents that do not match it and were not accepted, or that were rejected, are held back and not counted. |
TotalITCDistributed | Total ITC Distributed | Currency | | Total input tax credit passed on to recipient registrations by Distribute ISD Credit. Must equal Total ITC Received within one rupee for Calculate ITC to set Validated. |
TotalITCReceived | TotalITCReceived | Currency | | Total tax on the received documents the return reports, set by Process GSTR6, Pull From GSTIN and Calculate ITC. Held-back documents are not included. Must equal Total ITC Distributed within one rupee for the return to reach Validated. |
UpdatedDateTime | Modified Date | DateAndTime | Yes | |
Actions
| Action | Label | Type | What it does |
|---|
CalculateITC | Calculate ITC | ServerAction (CalculateITC) | Checks the form table 4 equality: ITC received equals ITC distributed within one rupee and every distribution is fully allocated to recipients. Sets Status Validated when balanced, takes a Validated return back to Distributed when it no longer balances, and stamps Computed At. Refused on a Filed return or one frozen at GSTN. |
Clone | Clone | ServerAction (Clone) | Create a copy of this record |
DistributeISDCredit | Distribute ISD Credit | ServerAction (DistributeISDCredit) | Splits each reported received document's eligible and ineligible credit between the operational recipient registrations under the ISD's PAN, by turnover or to the single attributed recipient (Rule 39), converting CGST and SGST to IGST for cross-state and SEZ recipients. Numbers each ISD invoice or credit note from the year's ISD Document Series, creating the series when none exists, and re-issues the return's earlier serials first (Rule 54). Refused, changing nothing, when a credit pool has no recipient. Sets Status Distributed. |
EditInLine | Edit | EditInline, inactive | Edit |
FileToGSTN | File To GSTN | ServerAction (FileToGSTN) | Record Manual Filing: records a return already filed on the GSTN portal by hand, with its ARN (required) and filing date. Sends nothing to GSTN. Refused unless the return is Validated, when it is already Filed, and while a GSP filing is in progress. |
GetGSTR6 | Get from GSTR6 | ServerAction (GetGSTR6) | Returns the return summary shown on the Reconciliation tab: table 3 (ITC received), table 4 (eligible and ineligible ITC), any held-back documents, table 6 (amendments) and table 5 (5A eligible and 5B ineligible ITC distributed), with integrated, central, state/UT tax and cess. |
GetGSTR6Reconciliation | Reconcile GSTR6 | ServerAction (GetGSTR6Reconciliation) | Compares the received documents in your books with those pulled from the auto-drafted GSTR-6A, by supplier GSTIN and document number: Matched, Partial, MissingInBooks or MissingInGstin. |
New | New | New | New |
ProcessGSTR6Data | Process GSTR6 | ServerAction (ProcessGSTR6Data) | Rebuilds the received documents from the month's input tax lines for the ISD GSTIN, splitting each document's tax into eligible and ineligible pools. Attributes a bill to one recipient when its shipping address carries that recipient's GSTIN, keeps earlier attributions and GSTR-6A decisions, and creates recipient turnover records from the books when none is on file. Leaves portal-pulled rows alone. Sets Status Computed and fills Total Documents and Total ITC Received. Refused on a Filed return or one frozen at GSTN. |
