GSTR-6 BY
INPUT SERVICE DISTRIBUTOR FOR JULY, AUGUST AND SEPTEMBER 2017 TO BE FILED
BEFORE 15.11.2017
The
Goods and Services Tax Act, 2017 came into force in India with effect from
1.7.2017.
The Government
has extended 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 months of July, 2017, August, 2017 and
September, 2017 till the 15th day of November, 2017.
The relevant
notification is given below for ready reference:
[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. 43/2017
– Central Tax
New Delhi, the
13th October, 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 supercession of notification No. 26/2017-Central Tax, dated the 28th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i) vide number
G.S.R. 1071 (E), dated the 28th
August, 2017, except as respects things done or omitted
to be done before such supercession, 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 months of July, 2017, August, 2017 and
September, 2017 till the 15th
day of
November, 2017.
[F.
No.349/74/2017-GST(Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government
of India