[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. 62/2017 – Central Tax
New Delhi, the 15th November, 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) (hereinafter
referred to as the said Act) and in supersession of notification No. 43/2017-Central Tax, dated
the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number G.S.R. 1257 (E), dated the 13th October, 2017, except as respects
things done or omitted to be done before such supersession, the Commissioner hereby
extends the time limit for furnishing the return by an Input Service Distributor in FORM
GSTR-6 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 of July, 2017 till the 31st day of
December, 2017.
2. The extension of the time limit for furnishing the return under sub-section (4) of section 39
of the said Act for the month of August, 2017, September, 2017 and October, 2017 shall be
subsequently notified in the Official Gazette.
[F. No. 349/58/2017-GST(Pt.)]
(Ruchi Bisht)
Under Secretary to the Government of India
