Notification No. 25/2018 – Central Tax Explained

Want to File ITR, GST Returns & Pvt. Ltd. Registration

Notification No. 25/2018 – Central Tax: seeks to extend the due date for filing of FORM GSTR-6 for the months from July, 2017 till June, 2018.

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. 19/2018-Central Tax, dated the 28^th 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 28^th 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 31^st day of July, 2018.

(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India

📚 Frequently Asked Questions (FAQs): Notification No. 25/2018 – Central Tax

Q1: What is Notification No. 25/2018 – Central Tax?

Answer:
It is a GST notification that extended the due date for filing FORM GSTR-6 for ISDs for July 2017 to June 2018 until 31 July 2018. 25

Q2: Who is required to file GSTR-6?

Answer:
Only Input Service Distributors (ISDs) are required to file GSTR-6.

Q3: What was the new due date under this notification?

Answer:
The due date was extended to 31 July 2018. 25

Q4: Which period was covered by this extension?

Answer:
The extension covered July 2017 to June 2018. 25

Q5: Under which section was this notification issued?

Answer:
It was issued under Section 39(6) read with Section 168 of the CGST Act. 25

Q6: Did this notification replace any earlier one?

Answer:
Yes. It superseded Notification No. 19/2018 – Central Tax. 25

Q7: What is an Input Service Distributor (ISD)?

Answer:
An ISD is an office that:
Receives service invoices
Distributes ITC to branches under the same PAN

Q8: What happens if GSTR-6 is not filed?

Answer:
Consequences may include:
ITC distribution issues
Compliance notices
Penalties
Avoid this by filing through:
👉 Finodha GST Return Filing

Q9: Is this extension still applicable today?

Answer:
No. It was a time-bound extension valid only until 31 July 2018.

Q10: What is the normal due date for GSTR-6?

Answer:
Normally, GSTR-6 must be filed by the 13th of the following month.

Q11: Can ITC be distributed without filing GSTR-6?

Answer:
No. ITC can be distributed to branches only after filing GSTR-6.

Q12: Can a business have multiple ISDs?

Answer:
Yes. A company can have separate ISD registrations for different offices.

Q13: What documents are needed for ISD registration?

Answer:
Common requirements include:
PAN
Address proof
Authorized signatory details
Digital Signature Certificate
Apply here:
👉 Finodha Online DSC Services

Q14: How can businesses avoid GSTR-6 delays?

Answer:
They should:
Maintain proper ITC records
Reconcile invoices monthly
File returns before due dates
Or simply:
👉 Use Finodha GST Compliance Services

Q15: Where can I get professional GST assistance?

Answer:
You can get expert support from:
👉 Finodha GST Return Filing Services
for accurate and timely GST compliance.

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