Rule 65, Central Goods and Services Tax Rules, 2017 [S10-FAF]
As at 6 September 2026. In force from 1 July 2017 by Notification No. 10/2017-Central Tax, dated 28-6-2017 [N10-0KR].
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.
Defined terms in this text (2)
Commissioner: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (14) "Commissioner" shall mean the chief officer-in-charge of the revenue administration of a division;
Commissioner: 46 more definitions.
section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (54) "section" shall mean a section of the Act or Regulation in which the word occurs;
section: Rule 2, Central Goods and Services Tax Rules, 2017 [S10CS0] (In these rules, unless the context otherwise requires): (c) "section" means a section of the Act;
section: 362 more definitions.
Made under this rule, or naming it (9)
Notification No. 04/2025-CENTRAL TAX [N11-4PA], 10 January 2025, in force. The text contains "rule 65 of the Central Goods and Services Tax Rules, 2017".
Notification No. 8/2018-Central Tax [N10-94J], 23 January 2018, in force. The text contains "rule 65 of the Central Goods and Services Tax Rules, 2017".
Notification No. 19/2018-Central Tax [N10-AHH], 28 March 2018, in force. The text contains "rule 65 of the Central Goods and Services Tax Rules, 2017".
Notification No. 25/2018-Central Tax [N10-B5R], 31 May 2018, in force. The text contains "rule 65 of the Central Goods and Services Tax Rules, 2017".
Notification No. 26/2017-Central Tax [N10-4GE], 28 August 2017, in force. The text contains "rule 65 of the Central Goods and Services Tax Rules, 2017".
Notification No. 30/2018-Central Tax [N10-C9W], 30 July 2018, in force. The text contains "rule 65 of the Central Goods and Services Tax Rules, 2017".
Notification No. 31/2017-Central Tax [N10-4M6], 11 September 2017, in force. The text contains "rule 65 of the Central Goods and Services Tax Rules, 2017".
Notification No. 43/2017-Central Tax [N10-6Q8], 13 October 2017, in force. The text contains "rule 65 of the Central Goods and Services Tax Rules, 2017".
Notification No. 62/2017-Central Tax [N10-8C6], 15 November 2017, in force. The text contains "rule 65 of the Central Goods and Services Tax Rules, 2017".
Cited by (0)
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Not held (0)
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Duties published under this rule (0)
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