CGST Notification 62/2017
| Title | Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017 |
| Number | 62/2017 |
| Date | 15-11-2017 |
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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 supersession of
notification No. 43/2017-Central Tax, dated the 13th
October, 2017, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R. 1257 (E), dated the 13th
October, 2017, except as respects things done or omitted to be done before
such supersession, the Commissioner hereby extends the time limit for
furnishing the return by an Input Service Distributor in FORM GSTR-6 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 till the 31st day of December, 2017.
(2) The extension of the time limit for furnishing the return under
sub-section (4) of section 39 of the said Act for the month of August, 2017, September, 2017 and October, 2017 shall be subsequently notified in the Official Gazette.
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