TIME EXTENDED FOR FILING OF 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 to file FORM GSTR-6 Returns (Return to be furnished by an Input
Service Distributor under CGST and SGST Acts) till 31.7.2018 for the months of July 2017 to June 2018.
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 Indirect
Taxes and Customs
Notification No. 25/2018 – Central Tax
New Delhi, the 31st May, 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. 19/2018-Central Tax, dated the 28th March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 308 (E), dated the 28th March, 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 June, 2018, till the 31st day of July, 2018.
[F. No.349/58/2017-GST(Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India