Important Keyword: GSTR-6 due date extension, Notification 26/2017, GST ISD return, GST compliance India, CGST notifications, GST law updates, ISD rules GST, GST return deadlines, GST 2017 updates,
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[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: Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August.
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
📚 Frequently Asked Questions (FAQs): Notification No. 26/2017 – Central Tax
Q1: What is Notification 26/2017 GST?
It extends GSTR-6 due dates.
It provided additional time for ISDs to file returns for July and August 2017.
Q2: What is GSTR-6?
Return for Input Service Distributors.
It reports and distributes ITC to branches.
Q3: Who needs to file GSTR-6?
Only ISD registered entities.
Regular taxpayers do not file this return.
Q4: What were the extended due dates?
8 Sept (July) and 23 Sept (August).
These replaced earlier deadlines.
Q5: Why was extension given?
Due to GST implementation issues.
Businesses needed more time to adjust.
Q6: Is GSTR-6 mandatory?
Yes, for ISDs.
Without it, ITC cannot be distributed properly.
Q7: Can ITC be claimed without GSTR-6?
No, proper distribution is required.
Branches depend on ISD filings.
Q8: What happens if GSTR-6 is not filed?
ITC flow gets disrupted.
It may also lead to notices.
Q9: Does this apply today?
No, it was specific to 2017.
But similar extensions may happen.
Q10: What is Rule 65?
Procedure for GSTR-6 filing.
It governs ISD return format.
Q11: What is ISD?
Input Service Distributor.
Usually head office distributing ITC.
Q12: Can ISD distribute ITC wrongly?
Yes, but it leads to issues.
Proper allocation is important.
Q13: Should small businesses worry about this?
Only if registered as ISD.
Otherwise not applicable.
Q14: Should I take professional help?
Recommended for ISDs.
Many businesses prefer expert guidance:
https://finodha.in/gst-compliance/
Download PDF: Notification No. 26/2017 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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