Extension of Time Limit for Furnishing GST Returns

Notification Overview: G.S.R (E) extends the deadline for Input Service Distributors to submit FORM GSTR-6 under the Central Goods and Services Tax Act, 2017.

Legal Basis: Exercised under sub-section (6) of section 39 and section 168 of the CGST Act, 2017. Supersession: Replaces Notification No. 62/2017-Central Tax dated 15th November, 2017.

Extended Period: Applicable for returns from July 2017 to February 2018. Deadline extended till 31st March 2018.

Issuing Authority: Dr. Sree Parvathy S.L., Under Secretary to the Government of India. Publication Details: Original notification published in Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1418(E), dated 15th November, 2017.