The amendment adds a visibility route for ISDs
From 1 November 2026, paragraph 13 of Notification 05/2026–Central Tax amends CGST Rule 60(2) to make the specified invoice details furnished by a non-resident taxable person in GSTR-5 available electronically to the Input Service Distributor in GSTR-6A. This is an additional route under that sub-rule, which already refers to the recipient's GSTR-2A. It does not transform a GSTR-5 invoice entry into an entitlement to credit or itself distribute the credit.
Read the applicable text: Gazette Notification 82/2020–Central Tax, underlying Rule 60(2) Gazette text, Notification 05/2026–Central Tax, paragraphs 1, 9, 10, 13 and 54 GST Council, Notification 12/2024–Central Tax, Rule 39 amendment GST Council, Rule 39 amendment commencement GSTN: GSTR-6 and GSTR-6A functions GSTN recipient credit statement guidance.
Match by legal supplier, recipient and source document
Capture the supplier's GSTIN and registration class, recipient ISD GSTIN, invoice number, date, service description, taxable value and tax by head. An ordinary foreign invoice with no NRTP GSTR-5 evidence is not this source stream. Separate an invoice addressed to a regular registration from one addressed to the ISD. Review any mismatch with the supplier and preserve the status of corrections; never re-key a wrong GSTIN in the working to make the statement look aligned.
Separate inward visibility from outward distribution
Read Rule 39 and the GSTN GSTR-6 guidance and GSTR-6A alongside Rule 60. The same notification amends Rule 36 to refer expressly to distribution by the ISD and updates the GSTR-6A form to identify GSTR-1, GSTR-1A and GSTR-5 as source returns. GSTR-6A is a data source; GSTR-6 is the ISD return. Test the actual input service, recipient attribution and applicable credit restrictions before assigning eligible or ineligible amounts to the prescribed categories. Attribute a service relating to only one recipient exclusively to that recipient; determine whether the credit is eligible separately. Where a service is attributable to more than one recipient, use the applicable Rule 39 turnover basis among the relevant recipients; don't spread it across unrelated registrations. Track the tax heads separately. From 1 November 2026, the amended Rule 39(1)(i) says integrated-tax credit is distributed as integrated-tax credit or central-tax credit. Apply the prescribed head and verify the portal treatment for the particular distribution; do not assume the inward head will always be the outward head.
Reconcile duplicates, amendments and unresolved exceptions
Keep the original document and each related credit note, debit note or amendment linked by an internal key. One invoice visible in more than one report is not multiple credits. Compare the booked invoice, GSTR-6A and the filed GSTR-6 working, then verify the issued ISD document and the recipient's corresponding credit information. Confirm live portal availability for the period; the notification establishes the rule change, but a missing row should be investigated rather than assumed to be a rejection or permission to distribute.
Keep three dates and a status trail
Record invoice date, supplier's GSTR-5 reporting period and ISD distribution period. Track wrong recipient, tax difference, absent statement entry, correction pending and closed cases. Confirm the related Rule 39 distribution requirements and do not move an exception between periods merely to make totals agree.
Six worked illustrations
All facts and amounts are fictional. Calculations illustrate the stated assumptions, not a predetermined legal outcome.
Illustrative example 1: One invoice, two references
The ledger shows ₹18,000 tax on one correctly addressed input-service invoice. The same ₹18,000 appears in GSTR-6A and in a separate reconciliation download. The source-document amount is ₹18,000, not ₹36,000.
Illustrative example 2: Different tax from the supplier record
The books show ₹24,000 tax and the source statement shows ₹21,600 for the same invoice number and date. Investigate the ₹2,400 difference. Neither figure wins automatically without checking the invoice and amendments.
Illustrative example 3: One recipient uses the service
Assume ₹15,000 of otherwise distributable tax relates solely to one operational recipient. Allocate ₹15,000 to that recipient and nil to the other two registrations under the stated attribution facts. Apply the tax-head rules separately.
Illustrative example 4: Two attributable recipients
Assume ₹36,000 is distributable, with relevant turnover of ₹60 lakh and ₹40 lakh for the two attributable recipients. Shares are ₹21,600 and ₹14,400. A third registration with unrelated turnover is excluded from this allocation.
Illustrative example 5: Wrong GSTIN population
A ₹48,000 statement population includes a ₹12,000 invoice linked in the working to the wrong registration. Put ₹12,000 in the exception queue; the ₹36,000 remainder proceeds to the separate eligibility and distribution checks.
Illustrative example 6: Credit note linked to the original
An invoice shows ₹32,000 and a related valid supplier credit note reduces tax by ₹7,500. The net source tax for the control is ₹24,500. Apply the Rule 39 credit-note treatment and period separately, especially if the original was already distributed.
Ten-step verification table
| Step | Action | Evidence |
|---|---|---|
| 1 | Identify the ISD and source period | GSTIN, registration status and return period |
| 2 | Confirm the supplier is an NRTP | Registration details and source classification |
| 3 | Link the GSTR-5-fed row to the invoice | GSTR-6A download and invoice copy |
| 4 | Match the actual recipient GSTIN | Vendor record and invoice address |
| 5 | Compare tax head by head | Statement and purchase-ledger reconciliation |
| 6 | Pair notes and amendments | Original-to-amendment document key |
| 7 | Test the underlying service and credit category | Agreement, attribution and restriction analysis |
| 8 | Calculate recipient allocations | Rule 39 working with relevant turnover |
| 9 | Tie GSTR-6 and issued documents to the working | Return, distribution documents and recipient feedback |
| 10 | Close or carry exceptions explicitly | Variance register and supplier correspondence |
Sixteen practitioner FAQs
1. What does the November amendment change?
It adds availability of the Rule 60(2) NRTP invoice details to an ISD in GSTR-6A.
2. Does it change a supplier's invoice date?
No. Record invoice and reporting dates separately.
3. Who files GSTR-6A?
It is an inward statement for the ISD, not a return the ISD files.
4. Who files GSTR-6?
The ISD files the distribution return.
5. Does every overseas purchase qualify for this stream?
No. The rule addresses invoice details furnished by a non-resident taxable person in GSTR-5.
6. What if the invoice names a regular GSTIN?
Confirm the legal recipient and pursue any appropriate source correction; do not relabel it in the working.
7. Does appearance establish eligibility?
No. Test the document, service and applicable credit conditions.
8. Does a missing row establish disallowance?
Not by itself. Trace source filing, GSTIN, corrections, period and portal status.
9. Can I distribute tax twice if it appears in two extracts?
No. De-duplicate by the source document and adjustment history.
10. Do all branches share an invoice automatically?
No. Apply the Rule 39 attribution rules to the actual service.
11. What if only one recipient used the service?
Attribute the amount to that recipient subject to the applicable credit and distribution rules.
12. Why keep each tax head separate?
The prescribed distribution treatment depends on the tax head and the relevant registrations.
13. How should a supplier credit note be handled?
Link it to the original and apply the applicable Rule 39 adjustment and period.
14. Does the new route remove the existing GSTR-2A wording?
No. The amendment adds the ISD availability wording to Rule 60(2).
15. What should the recipient check after distribution?
Match the ISD document to the recipient's applicable credit information and investigate differences.
16. Can this note replace the live portal instructions?
No. Use the notified rule for scope and check the actual portal workflow and statement availability.
Official sources
Gazette Notification 82/2020–Central Tax, underlying Rule 60(2) Gazette text, Notification 05/2026–Central Tax, paragraphs 1, 9, 10, 13 and 54 GST Council, Notification 12/2024–Central Tax, Rule 39 amendment GST Council, Rule 39 amendment commencement GSTN: GSTR-6 and GSTR-6A functions GSTN recipient credit statement guidance Official Gazette PDF: CG-DL-E-27102026-277451 (26 October 2026 notification)