Notification No. 19/2018 – Central Tax GST: Extension of date for filing the return in FORM GSTR-6

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Notification No. 19/2018 – Central Tax: Extension of date for filing the return in FORM GSTR-6

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) (hereinafter referred to as the said Act) and in supersession of notification No. 08/2018-Central Tax, dated the 23^rd January, 2018, published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 57 (E), dated the 23^rd January, 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 April, 2018, till the 31^st day of May, 2018.

(Ruchi Bisht)
Under Secretary to the
Government of India

📚 Frequently Asked Questions (FAQs): Notification No. 19/2018 – Central Tax

Q1: What is Notification No. 19/2018 – Central Tax?

Answer:
It is a GST notification issued on 28 March 2018 that extended the due date for filing GSTR-6 returns by Input Service Distributors for July 2017 to April 2018 until 31 May 2018.

Q2: Who needs to file GSTR-6?

Answer:
Only Input Service Distributors (ISDs) are required to file GSTR-6 to distribute input tax credit to their branches.

Q3: What period was covered under this extension?

Answer:
The extension applied to returns for July 2017 to April 2018.

Q4: What was the new due date after the extension?

Answer:
The due date was extended to 31 May 2018.

Q5: Under which section was this notification issued?

Answer:
It was issued under Section 39(6) read with Section 168 of the CGST Act.

Q6: Did this notification replace any earlier notification?

Answer:
Yes, it superseded Notification No. 08/2018 – Central Tax. 19

Q7: What happens if GSTR-6 is not filed on time?

Answer:
Late filing may lead to:
Late fees
ITC distribution issues
Compliance notices from GST authorities

Q8: Is GSTR-6 required even if there is no ITC to distribute?

Answer:
Yes. ISDs must file a Nil GSTR-6 if there is no credit to distribute.

Q9: Can GSTR-6 be revised after filing?

Answer:
No. GSTR-6 cannot be revised. Any corrections must be made in subsequent returns.

Q10: What is the penalty for late filing of GSTR-6?

Answer:
Late fees are typically:
₹50 per day (₹25 CGST + ₹25 SGST)
₹20 per day for nil returns
However, during initial GST periods, the government often provided waivers or reductions.

Q11: What is the difference between GSTR-1 and GSTR-6?

Answer:
GSTR-1: Filed by regular taxpayers for outward supplies.
GSTR-6: Filed by ISDs to distribute ITC to branches.

Q12: Can a small business register as an ISD?

Answer:
Yes, if it has multiple branches and wants to distribute ITC centrally.
You can register easily here:
GST Registration: https://finodha.in/online-gst-registration/

Q13: Do ISDs need separate GST registration?

Answer:
Yes. An ISD must obtain a separate GST registration even if the company already has regular GST registration.

Q14: What documents are required for GSTR-6 filing?

Answer:
Input service invoices
ITC distribution details
GSTINs of branches

Q15: Where can ISDs get help with GSTR-6 compliance?

Answer:
Professional support can ensure correct ITC distribution and timely filing:
GST Compliance: https://finodha.in/gst-compliance/
GST Return Filing: https://finodha.in/gst-return-filing/