According to Rule 65 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
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.