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