Notification No. 43/2017 – Central Tax Explained

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Notification No. 43/2017 – Central Tax: Seeks to extend the time limit 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. 26/2017-Central Tax, dated the 28^th 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 28^th August, 2017, 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, August, 2017 and September, 2017 till the 15^th day of November, 2017.

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

📚 Frequently Asked Questions (FAQs): Notification No. 43/2017 – Central Tax

Q1: What is Notification No. 43/2017 – Central Tax?

Answer:
Notification No. 43/2017 – Central Tax extended the deadline for filing FORM GSTR-6 by Input Service Distributors for July–September 2017.

Q2: What new deadline was introduced by this notification?

Answer:
The deadline was extended to 15 November 2017.

Q3: Which months were covered under this extension?

Answer:
July 2017
August 2017
September 2017

Q4: What is FORM GSTR-6 used for?

Answer:
GSTR-6 is a return filed by Input Service Distributors to distribute input tax credit to their branches.

Q5: Who must file GSTR-6?

Answer:
Businesses registered as Input Service Distributors (ISD) must file GSTR-6.

Q6: What is an Input Service Distributor?

Answer:
An ISD is a GST registered entity that distributes input tax credit of services to its branches.

Q7: Which law governs GSTR-6 filing?

Answer:
GSTR-6 filing is governed by Section 39(4) of the CGST Act and Rule 65 of CGST Rules.

Q8: Why was the deadline extended?

Answer:
Because GST was newly implemented in 2017 and many businesses needed additional time to configure systems and report ITC distribution correctly.

Q9: What happens if GSTR-6 is not filed?

Answer:
Failure to file may result in:
Late fees
ITC distribution delays
GST compliance issues

Q10: Can businesses distribute ITC without filing GSTR-6?

Answer:
No. Filing GSTR-6 is mandatory for distributing ITC through ISD mechanism.

Q11: Is GST registration required to become an ISD?

Answer:
Yes. Businesses must obtain separate ISD registration under GST.
👉 Apply for GST registration
https://finodha.in/online-gst-registration/

Q12: Can startups use the ISD mechanism?

Answer:
Yes. Startups with multiple branches receiving centralized service invoices can use ISD to distribute ITC.

Q13: How can companies ensure proper ITC distribution?

Answer:
They must maintain accurate invoices, allocate ITC properly, and file GSTR-6 on time.

Q14: Does this notification apply today?

Answer:
This notification applied to early GST implementation months in 2017, but it remains important for historical GST compliance understanding.

Q15: How can businesses avoid GST compliance errors?

Answer:
Businesses should rely on professional GST compliance services and accurate record-keeping.
👉 Consult Finodha GST experts
https://finodha.in/gst-compliance/

Conclusion

Notification No. 43/2017 – Central Tax provided important relief during the early GST implementation phase by extending the deadline for filing FORM GSTR-6 for Input Service Distributors.

By allowing additional time until 15 November 2017, the government ensured that businesses could accurately distribute input tax credits across their branches without compliance pressure.

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