Authority: Commissioner, under Central Goods and Services Tax Act, 2017, extends time limit.
Supersession: Replaces previous notification No. 25/2018-Central Tax, dated May 31, 2018.
Affected Period: Months from July 2017 to August 2018.
New Deadline: Filing of FORM GSTR-6 extended until September 30, 2018.
Input Service Distributors: Specifically impacted by this extension.
Rule Reference: Extension under sub-section (4) of section 39 read with rule 65.
Compliance: Ensures adequate time for input service distributors to furnish returns.