Objective:
Extension of deadline for Input Service Distributors (ISD) under CGST Act, 2017.
Authority:
Commissioner's powers under section 39(6) read with section 168 of the said Act.
Extended Timeline:
July 2017 return: Deadline extended to September 8, 2017.
August 2017 return: Deadline extended to September 23, 2017.
Exemptions:
Non-applicability for certain specified goods and transport scenarios.
Validity Extension:
Commissioner authorized to extend validity for specific goods categories.
Implementation:
Effective upon publication in the Official Gazette.
Issued by Dr. Sree Parvathy S.L., Under Secretary to the Government of India.