What does Rule 65 of the Central Goods and Services Tax Rules, 2017 deal with?

Rule 65 specifies the form and manner of submission of return by an Input Service Distributor in FORM GSTR-6 on the basis of details in FORM GSTR-6A.

Which forms are used by an Input Service Distributor for filing returns under Rule 65?

An Input Service Distributor uses FORM GSTR-6A for details and furnishes the return electronically in FORM GSTR-6.

How can an Input Service Distributor file the return under Rule 65?

The Input Service Distributor must furnish the return in FORM GSTR-6 electronically through the common portal, either directly or from a Facilitation Centre notified by the Commissioner.

From when is Rule 65 of the CGST Rules, 2017 enforced?

Rule 65 is enforced with effect from July 01, 2017, as per Notification No. G.S.R. 663(E) dated 28.06.2017.

CGST Rule 65 of Central Goods and Services Tax Rules, 2017 – Form and manner of submission of return by an Input Service Distributor

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-VIII Returns

Rule 65: Form and manner of submission of return by an Input Service Distributor.

65. Every Input Service Distributor shall, on the basis of details contained in FORM GSTR-6A, and where required, after adding, correcting or deleting the details, furnish electronically the return in FORM GSTR-6, containing the details of tax invoices on which credit has been received and those issued under section 20, through the common portal either directly or from a Facilitation Centre notified by the Commissioner.

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 663(E) dated 28.06.2017].