Notification No.: 19/2018 – Central Tax
Date of Notification: 28th March 2018
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 39(4): Return by Input Service Distributor
- Section 39(6): Power to extend due date
- Section 168: Power to issue instructions
- CGST Rules, 2017: Rule 65 (Furnishing of GSTR-6)
- Supersedes: Notification No. 08/2018 – Central Tax dated 23rd January 2018 (except for actions already undertaken)
- Integrated GST Act: Not applicable
Summary of Notification
The Central Government, exercising powers under Section 39(6) read with Section 168, extended the due date for filing Form GSTR-6 by Input Service Distributors (ISDs) under Section 39(4) and Rule 65 of the CGST Rules.
The revised deadline for furnishing the return in GSTR-6 for the tax periods from July 2017 to April 2018 is now 31st May 2018.
This notification supersedes Notification No. 08/2018 – Central Tax, while preserving the effect of actions already taken under it.
