Extension of return filing deadline for Input Service Distributors in FORM GSTR-6 extends filing period to a later statutory date. The Commissioner extends the time for furnishing returns by Input Service Distributors in FORM GSTR-6 for the initial monthly periods after GST rollout until the prescribed extended date, invoking the statutory return-filing provisions and applicable GST rules, and superseding an earlier central notification except as to prior actions or omissions.
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 return filing deadline for Input Service Distributors in FORM GSTR-6 extends filing period to a later statutory date.
The Commissioner extends the time for furnishing returns by Input Service Distributors in FORM GSTR-6 for the initial monthly periods after GST rollout until the prescribed extended date, invoking the statutory return-filing provisions and applicable GST rules, and superseding an earlier central notification except as to prior actions or omissions.
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