Goods & Services Tax Issue 66

Educational Series

PD & PP : GST : 66/2017 September 01, 2017

Returns by Input Service Distributor

Under sub-section (4) of section 39 of the Central Goods & Services Tax Act, 2017 read with rule 65 of the
Central Goods and Services Tax Rules, 2017, an Input Service Distributor needs to file the return in FORM
GSTR-6. The Commissioner extended the time limit for furnishing the return by an Input Service
Distributor vide Notification Number 26/2017-Central Tax which shall come into force with effect from
August 28, 2017.

The time period specified is as under:

JULY,2017:
September
8,2017

SEPTEMBER,2017:
September
23,2017

The Commissioner also extended the time limit for furnishing the return by a person supplying online
information and database access or retrieval services from a place outside India to a non-taxable
online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 and rule 64
of the Central Goods and Services Tax Rules, 2017, for the month of July, 2017, vide Notification Number
25/2017-Central Tax till 15th day of September, 2017 with effect from August 28, 2017.

Disclaimer: This document developed for academic purposes only, is based on the information available in public domain. The Institute of Company Secretaries of India shall not be responsible for any loss or damage
caused due to any action taken on the basis of information contained in this document. Any person wishing to act on the basis of the information contained in this document should do so only after cross checking with
the original source.

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