Text
The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.
Rule 65, verbatim (show)
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.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.
ISD filing manner 65
Questions to answer on the file7 questions
GSTR-6A basis and required modifications 65
Questions to answer on the file5 questions
Receipt and distribution invoice details 65
Questions to answer on the file3 questions
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 20 of the CGST Act, 2017 | this provision requires Section 20 of the CGST Act, 2017 | 65 "issued under section 20" |
| Section 39 of the CGST Act, 2017 | this provision requires Section 39 of the CGST Act, 2017 | 65 "Every Input Service Distributor" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (1)
| Number | Date | Subject |
|---|---|---|
| Circular No. 45/19/2018-GST | 30 May 2018 | Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. rescinded by a later instrument |
Notifications (11)
| Number | Date | Subject |
|---|---|---|
| Notification No. 04/2025-Central Tax | 10 January 2025 | Seeks to extend the due date for furnishing FORM GSTR-6 for the month of December, 2024 |
| Notification No. 82/2020-Central Tax | 10 November 2020 | Seeks to make the Thirteenth amendment (2020) to the CGST Rules, 2017. |
| Notification No. 30/2018-Central Tax | 30 July 2018 | Notification issued to extend the due date for filing of FORM GSTR-6. |
| Notification No. 25/2018-Central Tax | 31 May 2018 | seeks to extend the due date for filing of FORM GSTR-6 for the months from July, 2017 till June, 2018. superseded by a later instrument |
| Notification No. 19/2018-Central Tax | 28 March 2018 | Extension of date for filing the return in FORM GSTR-6 superseded by a later instrument |
| Notification No. 08/2018-Central Tax | 23 January 2018 | Extension of date for filing the return in FORM GSTR-6 superseded by a later instrument |
| Notification No. 62/2017-Central Tax | 15 November 2017 | Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017 superseded by a later instrument |
| Notification No. 43/2017-Central Tax | 13 October 2017 | Seeks to extend the time limit for filing of FORM GSTR-6 superseded by a later instrument |
| Notification No. 31/2017-Central Tax | 11 September 2017 | Seeks to extend the time limit for filing of GSTR-6. |
| Notification No. 26/2017-Central Tax | 28 August 2017 | Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August. |
| Notification No. 10/2017-Central Tax | 28 June 2017 | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument |
Unsettled questions
The words of Rule 65 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- No additional silent question identified; unresolved evidence remains open and legal classification is reserved to the auditor where specified
See also
- Section 20 of the CGST Act, 2017: manner of distribution of credit by Input Service Distributor
- Section 39 of the CGST Act, 2017: furnishing of returns
References
- Central Board of Indirect Taxes and Customs. "Rule 65. Form and manner of submission of return by an Input Service Distributor". Central Goods and Services Tax Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.
External links
- CGST Rules, 2017, Rule 65 on the CBIC tax information portal