Extension of Deadline for GSTR-6 Filing

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.