Due Date for filing GSTR-6 by Input Service Distributors Extended [Read with Notification]

Posted on 23-01-2018:

The Central Government today extended the last date for filing GSTR-6 by Input Service Distributors under the GST regime.

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.

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.

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.

Click here for the notification: Notification No. 8/2018 – Central Tax