GST Compliance – GSTR-6 Offline Utility

Filing FORM GSTR-6 using the Offline Utility (Input Service Distributor Return)

Edition: September 2025
Disclaimer: This manual is prepared for educational and compliance facilitation purposes. It does not substitute the provisions of law, notifications, or circulars issued by the Government. Readers are advised to refer to the original statutory provisions wherever required.

✍️ Preface

FORM GSTR-6 is the monthly return to be filed by an Input Service Distributor (ISD). It details the ITC received from suppliers and its distribution to units having the same PAN. Since ISDs often handle bulk invoices, GSTN provides the GSTR-6 Offline Utility, an Excel-based tool, to prepare and validate return details offline and later upload them as JSON files to the GST Portal.

This manual consolidates the statutory provisions, filing purpose, offline preparation steps, FAQs with legal basis, and a compliance checklist for ease of ISD compliance.

📑 Table of Contents

1. The Law Governing GSTR-6

2. Purpose of the Offline Utility

3. System Requirements

4. Step-by-Step Filing Process (How Do I)

5. FAQs (with Basis)

6. Compliance Checklist (Fillable Format)

⚖️ 1. The Law Governing GSTR-6

• Section 39(4), CGST Act, 2017 – Filing of return by Input Service Distributor.

• Rule 65, CGST Rules, 2017 – Prescribes details to be furnished in GSTR-6.

• Notification 10/2017-CT (28.06.2017) – Notified GSTR-6 as the ISD return.

• Late Fee & Interest: Sec. 47 (late fee), Sec. 50 (interest).

📝 2. Purpose of the Offline Utility

• To prepare GSTR-6 return details offline including:

  • Table 3 – ITC received (B2B).

  • Table 6B – Debit/Credit Notes.

  • Table 6A – Amendments to ITC (B2BA).

  • Table 6C – Amendments to Debit/Credit Notes (CDNA).

  • Table 5 & 8 – Distribution of ITC.

  • Table 9 – Amendment of distribution of ITC.

• To validate data before upload, minimizing portal rejections.

• To allow bulk invoice handling and reduce reliance on live internet connectivity.

💻 3. System Requirements

• OS: Windows 7 & above.

• Software: MS Excel 2007+ or Open Office.

• Disk Space: 200 MB free.

• Internet: Required only for upload of JSON.

• Note: Tool not mobile compatible.

🛠️ 4. How Do I – Stepwise Filing Process

Step 1: Download Utility

• Visit www.gst.gov.in → Downloads > Offline Tools > GSTR-6 Offline Tool.

• Unzip and open file GSTR-6_WithAmendment.xls.

Step 2: Open & Enter Basic Details

• Enable Editing & Content.

• Enter GSTIN, Financial Year, Return Period on Home tab.

Step 3: Enter Data Table-Wise

• 3.B2B – ITC received from suppliers (from GSTR-1/5).

• 6B CDN – Debit/Credit notes received.

• 6A B2BA – Amendments to ITC received.

• 6C CDNA – Amendments to Debit/Credit notes.

• 5 & 8 – ITC distribution via ISD invoices/notes.

• 9 – Amendments to earlier distribution.

Step 4: Validate Sheets

• Use Validate Sheet button for each tab.

• Errors flagged in red; hover cursor to view error descriptions.

Step 5: Generate JSON File

• After validation, click Generate JSON File to Upload.

• Save .json file (do not change extension).

Step 6: Upload JSON on GST Portal

• Login → Services > Returns > Returns Dashboard → select FY & month.

• Under GSTR-6 tile → click Prepare Offline → upload JSON.

Step 7: Error Handling

• If status = “Processed with Error” → download error JSON → import into tool → correct errors → regenerate JSON → re-upload.

Step 8: Preview & File Return

• Preview GSTR-6 online.

• Offset liabilities → File with DSC/EVC.

• ARN generated; acknowledgement downloadable.

❓ 5. FAQs (with Basis)

Q1. Can GSTR-6 be filed fully offline?
No. Filing must be completed on portal after JSON upload. (Rule 65, CGST Rules)

Q2. What sections can be prepared offline?
B2B, CDN, B2BA, CDNA, ITC distribution, amendments. (GSTN Manual)

Q3. Is login required to download tool?
No, but login required for uploading JSON. (FAQ 3–5)

Q4. How many worksheets in tool?
Eight tabs: Read Me, Home, 3.B2B, 6B CDN, 6A B2BA, 6C CDNA, 5 & 8, 9. (FAQ 8)

Q5. Can I generate Nil JSON file?
No, Nil JSON cannot be generated. (FAQ 20)

Q6. Can JSON be uploaded multiple times?
Yes, but latest upload overwrites earlier data. (FAQ 18)

Q7. What if errors occur in upload?
Error JSON generated → import in tool → correct & re-upload. (FAQ 19, 36)

Q8. Can duplicate GSTINs be entered?
No, each row must have unique GSTIN. (FAQ 25)

Q9. Are negative values allowed?
No, but decimals up to 2 places permitted. (FAQ 26)

Q10. What if PoS is foreign country?
Select “96 – Foreign Country”; treated as inter-State supply. (FAQ 27–28)

Q11. Which tables allow PoS = 96?
Tables 3 (B2B) and 6A (B2BA). (FAQ 29)

Q12. Can tool validate all details?
No, only limited checks offline. Portal performs final validation. (FAQ 30–32)

Q13. What is relevance of Add/Delete in Action column?
Add = new entry/overwrite; Delete = removes record on portal. (FAQ 35–36)

Q14. Can processed records be downloaded?
Yes, via Returns Dashboard > GSTR-6 > Download. (FAQ 37)

Q15. Key Do’s & Don’ts?
Enter valid GSTIN, validate all sheets, don’t leave blank rows, don’t alter .json extension. (FAQ 40)

✅ 6. Compliance Checklist (Fillable Format)