Extension of filing deadline for Input Service Distributor returns in FORM GSTR-6 allows late submission for specified past months. The Commissioner, under powers conferred by the State Goods and Services Tax law and the relevant procedural rule, extends the time for furnishing returns by an Input Service Distributor in FORM GSTR-6 for the months specified in the notification until a prescribed cutoff date in March 2018, and supersedes an earlier notification except as to matters done or omitted before such supersession.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of filing deadline for Input Service Distributor returns in FORM GSTR-6 allows late submission for specified past months.
The Commissioner, under powers conferred by the State Goods and Services Tax law and the relevant procedural rule, extends the time for furnishing returns by an Input Service Distributor in FORM GSTR-6 for the months specified in the notification until a prescribed cutoff date in March 2018, and supersedes an earlier notification except as to matters done or omitted before such supersession.
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