Due Date for Filing Returns by Input Service Distributor Again Extended
.The Central Government, today day, once again extended the due date for filing of returns for the month of July, August and September by Input Service Distributor to 15th November.
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Earlier, the Input Service Distributor were allowed to file July returns till 8th September. This was again extended to 13th October 2017.
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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. Separate registration number is required for this application.
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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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DOWNLOAD the full text of the Notification below.
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