Extension of Time Limit for Input Service Distributor Returns: Notification

The Commissioner exercises powers under the Central Goods and Services Tax Act, 2017 to extend time limits. Notification No. 26/2017-Central Tax, dated August 28, 2017, is superseded.

The new notification extends the time limit for Input Service Distributor returns in FORM GSTR-6. Returns for the months of July, August, and September 2017 can now be furnished until November 15, 2017.

Dr. Sree Parvathy S.L., Under Secretary to the Government of India, issues the notification.

This extension aims to facilitate compliance for Input Service Distributors. Businesses must ensure timely submission of returns to avoid penalties.