Notification: Extension of Time Limit for GSTR-6

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.