GSTR 6 ISD

This query is : Resolved

Quick Summary

If you have an invoice available for Input Service Distributor (ISD) distribution, you must distribute and claim the Input Tax Credit (ITC) in the same month it's received. According to GST rules, specifically Rule 39 of the CGST Rules, 2017, delaying the distribution and invoice for the next month means you cannot claim the ITC for the original month.

Mohit sachdeva

Mohit sachdeva (Querist)
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12 April 2025 If Invoice avaliable for distribution but we will distribute in next month, so can we claim the same ITC in next month or not??? Means we will raise invoice for distribution in next month.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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12 April 2025 No, you cannot claim the same Input Tax Credit (ITC) in the next month if the invoice is available for distribution in the current month. According to GST rules, specifically Rule 39 of the CGST Rules, 2017, an Input Service Distributor (ISD) must distribute the available ITC in the same month it is received, and the details must be furnished in FORM GSTR-6 for that month. Therefore, if you raise an invoice for distribution in the next month, you will not be able to claim the ITC for that month because it should have been distributed and claimed in the month it was available.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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29 September 2025 Good luck..

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