Seeks to extend the time limit for filing of GSTR-6

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The Central Board of Excise & Customs, Department of Revenue, Ministry of Finance, Government of India has issued Notification No. 31/2017 – Central Tax dated  11th September, 2017 which seeks to extend the time limit for filing of GSTR-6.

The Notification is as follows:

G.S.R. …..(E).—In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) and in supercession of notification No. 26/2017-Central Tax, dated the 28th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1071 (E), dated the 28th August, 2017, except as respects things done or omitted to be done before such supercession, the Commissioner, hereby extends the time limit for furnishing the return by an Input Service Distributor under sub-section (4) of section 39 of the said Act read with rule 65 of the Central Goods and
Services Tax Rules, 2017, for the month of July, 2017 upto the 13th October, 2017.

2. The extension of the time limit, for furnishing the return under sub-section (4) of section 39 of the aforesaid Act, for the month of August, 2017 shall be subsequently notified in the Official Gazette.