Wednesday, 28 March 2018

Due Date for GSTR 6 by Input Service Distributors Extended

Due Date for GSTR 6 by Input Service Distributors Extende

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The Central Government today extended the last date for filing GSTR 6 by Input Service Distributors for the months of July 2017 to April 2018 until the 31st day of May 2018.
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Earlier, the due date notified was 31st March 2018.
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Input Service Distributor under GST Model includes an office of the supplier of goods and / or services which receives tax invoices issued by supplier towards receipt of input services and/or goods and issues a prescribed document for the purposes of distributing the credit of CGST (SGST in State Acts) and / or IGST paid on the said services to a supplier of taxable goods and / or services having same PAN.
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A separate registration number is required for this application. An ISD is required to furnish details of invoices in form GSTR-6 through the GST portal. Every Input Service Distributor shall, after adding, correcting or deleting the details contained in FORM GSTR-6A, furnish electronically a return in FORM GSTR-6. This return will contain details of tax invoices on which credit has been received. GSTR-6 needs to be furnished by 15th of the month succeeding the tax period.
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To Read the full text of the Notification
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CLICK HERE 

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