Input Service Distributor is not liable to furnish the details of inward and outward supplies. Input Service Distributor is liable to file return in FORM GSTR-6 on or before 13th of the month succeeding the tax period. The details relating to input tax credit distributed is communicated to the recipient in Part B of FORM GSTR-2A.
(ICAI FAQ PUBLICATION 06-09-2017 -: Returns : FAQ NO. 20)