Extension of Time limit for filing ISD Return in FORM GSTR-6 for month of July & August

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:
                                                      Table
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.

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