Friday, 13 October 2017

Due Date for Filing Returns by Input Service Distributor Again Extended

Due Date for Filing Returns by Input Service Distributor Again Extended

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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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DOWNLOAD NOTIFICATION

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