GST (Goods and Services Tax) is an indirect tax system introduced in India to replace the multiple cascading taxes levied by the central and state governments. This form is a form filed by the Input Service Distributor (ISD) under the GST regime. An Input Service Distributor (ISD) is an office of the supplier of goods or services or both which receives tax invoices issued under Section 31 towards the receipt of input services and issues a prescribed document for the purposes of distributing the credit of Central tax (CGST), State tax (SGST)\/Union territory tax (UTGST) or integrated tax (IGST) paid on the said services to a supplier of taxable goods or services or both having the same Permanent Account Number (PAN) as that of the said office. This article discusses about the details of the GSTR-6A- its Concept and the process of filing the form, when this form is required to file by the taxpayer along with its importance.<\/p>\n\n\n\n