Notification No.: 30/2018 – Central Tax
Date of Notification: 30th July 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 of the Board to issue directions
- CGST Rules, 2017: Rule 65 (Filing of GSTR-6)
- Supersedes: Notification No. 25/2018 – Central Tax dated 31st May 2018 (except for actions already undertaken)
- Integrated GST Act: Not applicable
Summary of Notification
The Central Government, based on the recommendations of the GST Council and in exercise of powers under Section 39(6) read with Section 168, extended the due date for furnishing Form GSTR-6 by Input Service Distributors (ISDs).
The extended due date is applicable for the tax periods from July 2017 to August 2018, and the revised deadline for filing the return is 30th September 2018.
This notification supersedes Notification No. 25/2018 – Central Tax, while safeguarding actions already taken under it.
