Important Keyword: F. No. 349/58/2017-GST(Pt.), Notification No. 62/2017 – Central Tax, Section 39(6) CGST Act 2017, Section 168 CGST Act 2017.
[F. No. 349/58/2017-GST(Pt.)]
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
New Delhi, the 15th November, 2017
Notification No. 62/2017 – Central Tax
Table of Contents
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. 43/2017-Central Tax, dated the 13th October, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1257 (E), dated the 13th October, 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 month of July, 2017 till the 31st day of December, 2017.
2. The extension of the time limit for furnishing the return under sub-section (4) of section 39 of the said Act for the month of August, 2017, September, 2017 and October, 2017 shall be subsequently notified in the Official Gazette.
(Ruchi Bisht)
Under Secretary to the
Government of India
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