ISD (Input Service
Distributor) to Furnish July Return by 8 Sept, Aug by 23 Sept.
[Ref:
Notification No.26 /2017 – Central Tax dated 28th August, 2017]
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)
(hereafter in this notification referred to as “the said Act”), the
Commissioner, hereby extends the time limit for furnishing the return by an
Input Service Distributor 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 as specified in column (2) of the Table below, till the date as specified
in the corresponding entry in column (3) of the said Table, namely:-
|
Table |
||
|
Serial Number |
Month |
Last Date for filing of return in FORM GSTR-6 |
|
(1) |
(2) |
(3) |
|
1. |
July, 2017 |
8th September |
|
2. |
August, 2017 |
23rd September |
2. This
notification shall come into force on the date of its publication in the
Official Gazette.
[F.
No.349/74 /2017-GST (Pt.)]