Notification No. 30/2018 – Central Tax Explained

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

Notification No. 30/2018 – Central Tax: Notification issued to extend the due date for filing of 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. 25/2018-Central Tax, dated the 31^st May, 2018, published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 517 (E), dated the 31^st May, 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 August, 2018 till the 30^th day of September, 2018.

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

📚 Frequently Asked Questions (FAQs): Notification No. 30/2018 – Central Tax

Q1: What is Notification No. 30/2018 – Central Tax?

Answer:
It is a GST notification that extended the due date for filing FORM GSTR-6 for ISDs for July 2017 to August 2018 until 30 September 2018. 30

Q2: Who is required to file GSTR-6?

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

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

Answer:
The due date was extended to 30 September 2018. 30

Q4: Which return periods were covered?

Answer:
Returns from July 2017 to August 2018 were covered under this extension. 30

Q5: Under which sections was this notification issued?

Answer:
It was issued under:
Section 39(6)
Read with Section 168 of the CGST Act 30

Q6: What is an Input Service Distributor (ISD)?

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

Q7: Does every business need to register as ISD?

Answer:
No. Only businesses that need to distribute service ITC to multiple branches require ISD registration.
If you need help:
👉 Finodha GST Registration

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

Answer:
Consequences may include:
ITC distribution issues
Compliance notices
Penalties
Avoid these with:
👉 Finodha GST Return Filing

Q9: Did this notification replace any earlier one?

Answer:
Yes. It superseded Notification No. 25/2018 – Central Tax. 30

Q10: Is this extension still applicable today?

Answer:
No. It was a time-bound extension applicable only until 30 September 2018.

Q11: What is the normal due date for GSTR-6?

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

Q12: Can ISD claim ITC without filing GSTR-6?

Answer:
No. ITC distribution to branches is possible only after filing GSTR-6.

Q13: Can a company have multiple ISDs?

Answer:
Yes. A company can register separate ISDs for different offices if needed.

Q14: What documents are required for ISD registration?

Answer:
Typically required:
PAN
Address proof
Authorized signatory details
Digital Signature Certificate
You can apply here:
👉 Finodha Online DSC Services