This notification, No. 25/2018-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 (ISD) to furnish their GSTR-6 returns. Specifically, the time limit for filing FORM GSTR-6 returns for the months of July 2017 to June 2018 has been extended until July 31, 2018. This notification is issued in exercise of the powers conferred by subsection (6) of Section 39, read with Section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), and supersedes notification No. 19/2018-Central Tax, dated March 28, 2018, except for actions already taken or omitted before this supersession. The notification was issued on May 31, 2018, and is referenced under F. No. 349/58/2017-GST(Pt.). The issuing authority is Dr. Sreeparvathy S. L., Under Secretary.
Key Entities Referenced
Central Board of Indirect Taxes and Customs: A government organization responsible for the administration of indirect taxes in India.
New Delhi: The location of the Ministry of Finance and Central Board of Indirect Taxes and Customs in India.
Central Goods and Services Tax Act, 2017: A law enacted in India relating to the Goods and Services Tax.
Section 39: A section of the Central Goods and Services Tax Act, 2017, concerning the furnishing of returns.
Section 168: A section of the Central Goods and Services Tax Act, 2017.
Central Goods and Services Tax Rules, 2017: Rules pertaining to the Central Goods and Services Tax Act, 2017.
Input Service Distributor: An entity that distributes input tax credit under the Goods and Services Tax regime.
FORM GSTR6: The form for furnishing the return by an Input Service Distributor.
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3048 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 31st May, 2018
No. 25/2018–Central Tax
G.S.R. 517(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. 19/2018-Central Tax, dated the 28th March,
2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 308 (E), dated the 28th March, 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 June, 2018, till the 31st day of July, 2018.
[F. No. 349/58/2017-GST(Pt.)]
DR. SREEPARVATHY S. L., Under 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.