Notification No.: 08/2018 – Central Tax
Date of Notification: 23rd January 2018
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 39(4): Return by Input Service Distributor (ISD)
- Section 39(6): Power to extend due date
- Section 168: Power to issue instructions
- CGST Rules, 2017: Rule 65 (Form GSTR-6)
- Supersedes: Notification No. 62/2017 – Central Tax dated 15th November 2017 (except for actions already undertaken)
- Integrated GST Act: Not applicable
Summary of Notification
The Central Government, on the recommendation of the GST Council, extended the time limit for furnishing Form GSTR-6 by Input Service Distributors (ISDs) under Section 39(4) of the CGST Act read with Rule 65 of the CGST Rules.
The revised due date for filing GSTR-6 for the months of July 2017 to February 2018 is now 31st March 2018.
This notification supersedes Notification No. 62/2017 – Central Tax dated 15th November 2017, while preserving the legal effect of any actions already taken under that notification.
