diff --git a/net/ipv6/ip6_offload.c b/net/ipv6/ip6_offload.c
index 08b62047c67f311ca808533cb7a83b5caab0cfc8..eeca943f12dc083e195dde804c764c8732d11b9e 100644
--- a/net/ipv6/ip6_offload.c
+++ b/net/ipv6/ip6_offload.c
@@ -264,6 +264,9 @@ static int ipv6_gro_complete(struct sk_buff *skb, int nhoff)
 	struct ipv6hdr *iph = (struct ipv6hdr *)(skb->data + nhoff);
 	int err = -ENOSYS;
 
+	if (skb->encapsulation)
+		skb_set_inner_network_header(skb, nhoff);
+
 	iph->payload_len = htons(skb->len - nhoff - sizeof(*iph));
 
 	rcu_read_lock();
@@ -280,6 +283,13 @@ static int ipv6_gro_complete(struct sk_buff *skb, int nhoff)
 	return err;
 }
 
+static int sit_gro_complete(struct sk_buff *skb, int nhoff)
+{
+	skb->encapsulation = 1;
+	skb_shinfo(skb)->gso_type |= SKB_GSO_SIT;
+	return ipv6_gro_complete(skb, nhoff);
+}
+
 static struct packet_offload ipv6_packet_offload __read_mostly = {
 	.type = cpu_to_be16(ETH_P_IPV6),
 	.callbacks = {
@@ -292,6 +302,8 @@ static struct packet_offload ipv6_packet_offload __read_mostly = {
 static const struct net_offload sit_offload = {
 	.callbacks = {
 		.gso_segment	= ipv6_gso_segment,
+		.gro_receive    = ipv6_gro_receive,
+		.gro_complete   = sit_gro_complete,
 	},
 };