CGST Notification 31/2017
| Title | Seeks to extend the time limit for filing of GSTR-6. |
| Number | 31/2017 |
| Date | 11-09-2017 |
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(1) In exercise of the powers conferred by sub-section (6) of section 39
read with section 168 of the Central Goods and Services Tax Act, 2017 (12
of 2017) (hereinafter referred to as the said Act) and in
supercession of notification No. 26/2017-Central Tax,
dated the 28th August, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1071
(E), dated the 28th August, 2017, except as respects things done or omitted
to be done before such supercession, the Commissioner, hereby extends the
time limit for furnishing the return by an Input Service Distributor under
sub-section (4) of section 39 of the said Act read with rule 65 of the Central Goods and Services Tax Rules, 2017, for the month of July, 2017 upto the 13th October, 2017.
(2) The extension of the time limit, for furnishing the return under sub-section (4) of section 39 of the aforesaid Act, for the month of August, 2017 shall be subsequently notified
in the Official Gazette.
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