Background:
Notification under Central Goods and Services Tax Act, 2017.
Supersedes previous notification No. 08/2018-Central Tax.
Extended Time Limit:
Input Service Distributors can now file GSTR-6 for July 2017 to April 2018 by May 31, 2018.
Legal Authority:
Exercised under sub-section (6) of section 39 and section 168 of the said Act.
Purpose:
Facilitates smoother filing process for Input Service Distributors.
Impact:
Ensures compliance while accommodating practical constraints.
Issued By:
Ruchi Bisht, Under Secretary to the Government of India.
Effective Date:
Applicable for the mentioned months up to April 2018.