GSTR-6 Reconciliation & ITC Distribution

ExpressGST || GSTR-6 Reconciliation & ITC Distribution


An Input Service Distributor (ISD) is a registered taxpayer that receives invoices for services utilized by its branches. The ISD distributes the tax paid—referred to as Input Tax Credit (ITC)—to the respective branches proportionally by issuing ISD invoices.
🔹 Although branches may have different GSTINs, they must operate under the same PAN as the ISD.

Books vs GSTR-6A Reconciliation
  1. Select PAN - Go to the Client Master and select the applicable PAN.



  2. Access Reconciliation Summary - Navigate to the Reconciliation Summary section and click on the Reco option.



  3. Import Books Data - 
    1. Click Import Books Data.
    2. Choose the relevant month and upload the corresponding file.
    3. Click Import to proceed.



  4. Compare Data - Once imported, the Books Data can be directly compared with the GSTR-6A details.



  5. Supplier-wise Reconciliation View - For a summarised, vendor-level comparison, view the Supplier-wise Reconciliation report.




Configuration Settings
Users can configure how receiver GSTIN information is displayed using the “Show Receiver GSTIN By” setting. Available options include:
  1. GSTIN
  2. Alias Name
  3. Default
  4. State Column
  5. Legal/Trade Name

ITC Distribution Summary
  1. Select Month - Choose the desired month to view the ITC distribution ratio, based on:
    1. Previous Year (PY) turnover
    2. Previous Quarter turnover



  2. Invoice-Based Distribution - To override the standard ratio and base distribution on actual invoices, click "Do Distribution Based on Invoices".




ITC Distribution Process
  1. Select Invoices -
    1. Choose the invoice(s) for distribution.
    2. Select the respective GSTIN or Branch Name.



  2. Distribute ITC
    1. Click Distribute to allocate ITC to the selected branch.
  3. Adjust Input Amounts
    1. Modify input amounts as per the type of service being distributed.
  4. Split Input Amounts (Optional)
    1. Use the Split option to divide the ITC among multiple branches.




    2. Enter the desired values manually.
  5. Multi-Branch Distribution 
    1. A single invoice can be distributed across multiple branches:
      1. Select the invoice
      2. Choose multiple branches
      3. Click Distribute



Additional Features
  1. Unlink Distributed Invoices - Use the Unlink option to remove an existing ITC distribution.



  2. Supplier-wise ITC Distribution Summary - View a summary of ITC distribution grouped by supplier for better tracking.



  3. Excel Export - Export the final distributed invoices in Excel format for:
    1. GST return filing
    2. Compliance reporting
    3. Internal audits and reviews

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