Important Keyword: Notification No. 31/2017, GSTR-6 due date extension, GST ISD return, Input Service Distributor GST, GST compliance India, CGST notifications, GST return rules, CBIC notification, GST updates, GST law India,
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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, the 11th September, 2017
Notification No. 31/2017 – Central Tax: Seeks to extend the time limit for filing of 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 super cession of notification No. 26/2017-Central Tax, dated the 28th August, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1071 (E), dated the 28th August, 2017, except as respects things done or omitted to be done before such super cession, 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 of July, 2017 up to the 13th October, 2017.
2. The extension of the time limit, for furnishing the return under sub-section (4) of section 39 of the aforesaid Act, for the month of August, 2017 shall be subsequently notified in the Official Gazette.
(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 31/2017 – Central Tax
Q1: What is Notification 31/2017 in GST?
It extends GSTR-6 due date.
Specifically, it extended the deadline for July 2017 return to 13 October 2017.
Q2: What is GSTR-6?
Return filed by Input Service Distributor.
It shows distribution of input tax credit to branches.
Q3: Who needs to file GSTR-6?
Only ISD-registered entities.
Regular taxpayers do not file this return.
Q4: What is ISD in GST?
Input Service Distributor.
It distributes credit of services to multiple branches.
Q5: What happens if GSTR-6 is not filed?
Compliance issues arise.
ITC distribution may get blocked or mismatched.
Q6: Is GSTR-6 mandatory?
Yes, for ISD entities.
It is not optional.
Q7: Can GSTR-6 be revised?
No direct revision allowed.
Corrections must be made in subsequent returns.
Q8: What is Rule 65?
It governs GSTR-6 filing.
Defines structure and requirements.
Q9: Why was extension needed?
Due to initial GST confusion.
Businesses needed time to adapt.
Q10: Does this affect regular GST filers?
No, only ISD entities.
Others are not impacted.
Q11: What is ITC distribution?
Allocation of credit to branches.
Done through GSTR-6.
Q12: Can ISD be avoided?
Depends on business structure.
If centralized services exist, ISD is useful.
Q13: Is this notification still relevant?
Yes, for historical and compliance understanding.
Helps in GST litigation cases.
Q14: Should I take professional help?
If handling ISD, yes.
Many businesses prefer expert support:
https://finodha.in/gst-compliance/
Download PDF: Notification No. 31/2017 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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