M/s DX Logistics Private Limited having its head office at Pune, is registered as Input Service Distributor (ISD). It has three offices in different cities situated in Nagpur, Bhopal, Kanpur which are operational in the

Input Tax Credit to be distributed by DX Logistics Private Limited for May, 2023 is detailed as below: Particulars Total Credit Credits to be Distributed Nagpur Bhopal Kanpur CGST paid on the services used for Nagpur Office only 2,50,000 2,50,000 IGST, CGST and SGST paid on services used for all offices 9,65,000 4,82,500 1,60,833 3,21,667 Total 12,15,000 7,32,500 1,60,833 3,21,667 Note: Section 20 of the CGST Act, 2017 provides mechanism for the distribution of Input tax credit by the Input Service Distributor (ISD). Input Tax Credit has been distributed on all the offices on the pro-rata basis of the turnover of each of the office. Form GSTR-6 is a monthly return that has to be filed by an Input Service Distributor. It contains details of ITC received by an Input Service Distributor and distribution of ITC. There are a total of 11 sections in this return. GSTR-6 also contains details of all the documents issued for distribution of ITC and the manner of distribution of credit and tax invoice on which credit is received. GSTR-6 has to be filed by every ISD even if it is a nil return.