Govt. extends Due Date for filing GSTR-6 by Input Service Distributors

 .
The Central Board of Indirect Taxes and Customs ( CBIC ) today extended the last date for filing GSTR-6 by Input Service Distributors for the months of July 2017 to August 2018 until the 3oth day of September 2018.
.
Earlier, the due date notified was 31st May 2018.
.
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.
.
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.
.
Download Notification here

Download Notification