Authority: G.S.R (E) enacted under section 39(6) and section 168 of CGST Act, 2017.
Amendment: Supersedes notification No. 19/2018-Central Tax, extending the GSTR-6 filing deadline.
Effective Period: Applicable for July 2017 to June 2018, extending the filing deadline to July 31, 2018.
Objective: To facilitate Input Service Distributors in filing their returns for the specified period.
Legal Basis: Aligned with provisions of sub-section (4) of section 39 and rule 65 of Central Goods and Services Tax Rules, 2017.
Issued By: Dr. Sree Parvathy S.L., Under Secretary to the Government of India.
Implication: Ensures compliance with GST regulations and provides relief to Input Service Distributors.