Notification No. 43/2017 – Central Tax: Seeks to extend the time limit for filing of FORM GSTR-6

Important Keyword: F. No.349/74/2017-GST(Pt.), Notification No. 43/2017 – Central Tax, Rule 65 CGST Rules 2017, Section 39(6) CGST Act 2017, Notification No. 26/2017-Central Tax.

[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 13^th October, 2017

Notification No. 43/2017 – Central Tax

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

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