Notification No.: 31/2017 – Central Tax
Date of Notification: 11th September 2017
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 39(4): Return by Input Service Distributor (ISD)
- Section 39(6): Extension of return deadlines
- Section 168: Powers of the Board
- Central GST Rules, 2017: Rule 65 (ISD Return – GSTR-6)
- Integrated GST Act: Not applicable
- Supersedes: Notification No. 26/2017 – Central Tax dated 28th August 2017 (in respect of July 2017)
Summary of Notification
Extension of Due Date for GSTR-6 (ISD Return) for July 2017:
In supersession of Notification 26/2017, the Commissioner has extended the time limit for Input Service Distributors (ISDs) to file their monthly return in Form GSTR-6 for the month of July 2017.
- Revised Due Date: 13th October 2017
This extension was granted to provide ISDs with additional time to reconcile and report distributed input tax credits for the initial month of GST rollout.
Future Notification for August 2017:
The timeline for August 2017 GSTR-6 return filing will be notified separately in the Official Gazette.
