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The Central Board of Excise and Customs extends the time limit for an Input Service Distributor to furnish the return in FORM GSTR-6. The extension applies to the months of July and August 2017. The Input Service Distributor furnishes the return for July 2017 by 8th September. The Input Service Distributor furnishes the return for August 2017 by 23rd September. This notification comes into force on the date of its publication in the Official Gazette.
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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs
Notification No.26 /2017 – Central Tax
New Delhi, 28th August, 2017
G.S.R. .....(E).—In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as "the said Act"), the Commissioner, hereby extends the time limit for furnishing the return by an Input Service Distributor under sub-section (4) of section 39 of the said Act read with rule 65 of the Central Goods and Services Tax Rules, 2017, for the month as specified in column (2) of the Table below, till the date as specified in the corresponding entry in column (3) of the said Table, namely:-
Table
| Serial Number | Month | Last Date for filing of return in FORM GSTR-6 |
|---|---|---|
| (1) | (2) | (3) |
| 1. | July, 2017 | $8^{\text{th}}$ September |
| 2. | August, 2017 | $23^{\text{rd}}$ September |
[F. No.349/74 /2017-GST (Pt.)]
(Dr. Sreeparvathy S. L.) Under Secretary to the Government of India