The Central Government vide Notification No.26/2017-Central Tax, dated. 28-08-2017 has extended the time limit for filing of details in form GSTR-6 (Form for submission of return by input service distributor) for the month of July 2017 up to 8th August 2017 and for the month of August up to 23rd September 2017. Prior to this notification, the time limit for filing such details was on or before the 13th day of the month succeeding such calendar month.
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No.26/2017–Central Tax
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:
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.