This notification, No. 30/2018-Central Tax, issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, extends the deadline for Input Service Distributors (ISDs) to furnish their GSTR-6 returns. Specifically, it extends the time limit for the months of July 2017 to August 2018 until September 30, 2018. This extension is granted under subsection (6) of Section 39, read with Section 168 of the Central Goods and Services Tax (CGST) Act, 2017, and Rule 65 of the Central Goods and Services Tax Rules, 2017. The notification supersedes notification No. 25/2018-Central Tax, dated May 31, 2018, except for actions already taken or omitted before this supersession. The notification was issued on July 30, 2018, and is referenced under F. No. 349/58/2017-GST(Pt.). The issuing authority is Dr. Sreeparvathy S.L., Joint Secretary.
Key Entities Referenced
Ministry of Finance: A department of the Government of India.
Department of Revenue: A department under the Ministry of Finance.
Central Board of Indirect Taxes and Customs: A government agency responsible for the formulation of policy concerning indirect taxes.
Central Goods and Services Tax Act, 2017: A law enacted by the Parliament of India to govern the Goods and Services Tax.
Central Goods and Services Tax Rules, 2017: Rules pertaining to the Central Goods and Services Tax Act, 2017.
G.S.R. 718E: A notification number related to Central Tax.
FORM GSTR6: A form for furnishing the return by an Input Service Distributor.
New Delhi: The location where the notification was issued.
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क, समय सीमा का 30 िसतबं र, 2018 तक िवIतार करता ह ै।
[फा. सं. 349/58/2017-जीएसटी(पीटी.)]
डॉ. KीपावतG ी एस. एल, अवर सिचव
4392 GI/2018 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II —SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
New Delhi, the 30th July, 2018
NOTIFICATION
No. 30/2018–Central Tax
G.S.R. 718(E).—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) (hereinafter referred to as the said Act) and in
supersession of notification No. 25/2018-Central Tax, dated the 31st May, 2018, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 517 (E), dated the 31st May, 2018,
except as respects things done or omitted to be done before such supersession, the Commissioner hereby extends
the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 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
months of July, 2017 to August, 2018 till the 30th day of September, 2018.
[F. No. 349/58/2017-GST(Pt.)]
Dr. SREEPARVATHY S.L., Jt. Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.