Important Keyword: F. No.349/74 /2017-GST (Pt.), Notification No. 26 /2017 – Central Tax, Section 39(6) CGST Act 2017, Rule 65 CGST Rules 2017.
[F. No.349/74 /2017-GST (Pt.)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
New Delhi, 28th August, 2017
Notification No. 26 /2017 – Central Tax
Table of Contents
GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
G.S.R. …..(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) (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.
(Dr. Sree Parvathy S. L.)
Under Secretary to the
Government of India
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