[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No.26 /2017 – Central Tax
New Delhi, 28
th
August, 2017
G.S.R. …..(E).—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) (hereafter in
this notification referred to as “the said Act”), 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 as specified in column (2) of the Table below, till the date as specified in the
corresponding entry in column (3) of the said Table, namely:-
Table
Serial Number Month Last Date for filing of return in
FORM GSTR-6
(1) (2) (3)
1. July, 2017 8
th
September
2. August, 2017 23
rd
September
2. This notification shall come into force on the date of its publication in the Official Gazette.
[F. No.349/74 /2017-GST (Pt.)]
(Dr. Sreeparvathy S. L.)
Under Secretary to the Government of India