Extension
of time limit for furnishing
the return by
an
Input Service Distributor in FORM GSTR-6
The Goods
and Services Tax Act, 2017 came into force in India with effect from 1.7.2017
The Central Government has extended the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 for the month of July,
2017
till the 31st day of December,
2017.
The
Central Government has also announced that 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,
The
relevant Central Government 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.
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