EXTENSION OF TIME LIMIT FOR FURNISHING THE RETURN BY ANINPUT 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 months of July, 2017 to April,
2018.
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 July 2017 to April 2018 till 31st
day of May, 2018.
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. 19/2018 – Central Tax
New Delhi, the 28th March, 2018
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. 08/2018-Central Tax, dated the 23rd January, 2018, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i), vide number G.S.R. 57 (E), dated the 23rd January, 2018, 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 months of
July, 2017 to April, 2018, till the 31st day of May, 2018.
[F. No.349/58/2017-GST(Pt.)]
(Ruchi Bisht)
Under Secretary to the Government of India