Summary of revised/ extended due dates for filing of return in Form GSTR-6 by the Input Service Distributors (ISD) during the period July, 2017 to August, 2018 as notified by CBIC based on recommendations of GST Council:
GSTR-6 (ISD) for July 2017 to August 2018 Due Date Extended
CBIC notifies further extension of due date up to 30/09/2018 for filing of GST Return in Form GSTR-6 by the Input Service Distributors (ISD) for the months of July 2017 to August 2018, as under:
CBIC Central Tax Notification 30/2018 dt. 30/07/2018: GSTR-6 (July 2017 to August 2018) Due Date Extended upto 30/09/2018
G.S.R. 718(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) (hereinafter referred to as the said Act) and in supersession of notification No. 25/2018 Central Tax, dated 31/05/2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 517 (E), dated 31/05/2018, 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 months of July, 2017 to August, 2018 till 30/09/2018.
CBIC Central Tax Notification 25/2018 dt. 31/05/2018: GSTR-6 (July 2017 to June 2018) Due Date Extended upto 31/07/2018
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) (hereinafter referred to as the said Act) and in supersession of notification No. 19/2018 Central Tax, dated 28/03/2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 308 (E), dated 28/03/2018, 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 months of July, 2017 to June, 2018, till the 31/07/2018.
GSTR-6 (ISD) for July 2017 to April 2018 Due Date Extended
Based on recommendations of GST Council, CBEC notifies further extension of due date upto 31/05/2018 for filing of GST Return in Form GSTR-6 by the Input Service Distributors (ISD) for the months of July 2017 to April 2018.
CBEC Central Tax Notification 19/2018 dt. 28/03/2018: GSTR-6 (July 2017 to Apr.2018) Due Date Extended upto 31/05/2018
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) (hereinafter referred to as the said Act) and in supersession of notification No. 08/2018 Central Tax, dated 23/01/2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 57 (E), dated the 23/01/2018, 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 months of July, 2017 to April, 2018, till the 31/05/2018.
GSTR-6 (ISD) for July 2017 to February 2018 Due Date Extended
Based on recommendations of GST Council, CBEC notifies further extension of due date upto 31 /03/2018 for filing of GST Return in Form GSTR-6 by the Input Service Distributors (ISD) for the months of July 2017 to Feb. 2018.
CBEC Central Tax Notification 8/2018 dt. 23/01/2018: GSTR-6 (July 2017 to February 2018) Due Date Extended upto 31/03/2018
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) (hereinafter referred to as the said Act) and in supersession of notification No. 62/2017 Central Tax, dated 15/11/2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1418(E), dated 15/11/2017, 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 months of July, 2017 to February, 2018, till 31/03/2018.
GSTR-6 (ISD) for July 2017 Due Date Extended
Based on recommendations of GST Council, CBIC notifies the extended due date (31/12/2017) for filing of GST Return in Form GSTR-6 by the Input Service Distributors (ISD) for the month of July 2017, pending notification of due dates for subsequent months (August, 2017, September 2017, etc.), as under:
CBEC Central Tax Notification 62/2017 dt. 15/11/2017: GSTR-6 (July 2017) Due Date Extended upto 31/12/2017
GSTR-6 (ISD) for July 2017 to September 2017 Due Date Extended
Based on recommendations of GST Council, CBEC notifies the extended due dates for filing of GST Return in Form GSTR-6 (ISD) for the period from July 2017 to September 2017, as under:
CBEC Central Tax Notification 43/2017 dt. 13/10/2017: GSTR-6 Due Date Extended upto 15/11/2017
G.S.R. 1257(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) (hereinafter referred to as the said Act) and in supersession of notification No. 26/2017 Central Tax, dated 28/08/2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1071 (E), dated 28/08/2017, 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 months of July, 2017, August, 2017 and September, 2017 till the 15/11/2017.
GSTR-6 (ISD) for July 2017 Due Date Extended
In line with the recommendations of the 21st Meeting of the GST Council (dt. 09/09/2017), the CBEC has issued Notifications for extension of due dates upto 13/10/2017 for Filing of GST Returns in Form GSTR-6 for the month of July 2017, as under:
CBEC Central Tax Notification 31/2017 dt. 11/09/2017: Due Date Extension for GSTR-6 July 2017 upto 13/10/2017
GSTR-6 (ISD) for July 2017 to August 2017 Due Date Extended
The CBEC has notified that Due Dates for filing of GSTR-6, i.e. Return by an Input Service Distributor, for the months of July 2017 and August 2017, have been extended upto 08/09/2017 and 23/09/2017 respectively, as under:
CBEC Central Tax Notification 26/2017 dt. 28/08/2017: GSTR-6 Due Date for July/ Aug. 2017 Extended upto 08/09/2017 and 23/09/2017
G.S.R. 1071(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 subsection (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:-
| Sl. No. | Month | Last Date for filing of return in FORM GSTR-6 |
| 1 | July, 2017 | 08/09/2017 |
| 2 | August 2017 | 23/09/2017 |
2. This notification shall come into force on the date of its publication in the Official Gazette.
