FORM GSTR-6 due date for July 2017 to Feb 2018 extended to 31.03.2018

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The Central Government today extended the last date for filing GSTR-6 by Input Service Distributors under the GST regime.
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As per the notification, the tax payers can file returns for the period July, 2017 to February, 2018, till the 31st day of 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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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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