Extension of return filing deadline for Input Service Distributors under Form GSTR-6 extends statutory compliance period for past months. Extension of the statutory timeline for furnishing returns by Input Service Distributors under FORM GSTR-6 is authorised under the Mizoram Goods and Services Tax Act, 2017, with the Commissioner invoking powers under the Act and applicable GST Rules to extend the due date for submission for the months from the earlier period through April, superseding the prior notification except as to things already done.
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Provisions expressly mentioned in the judgment/order text.
Extension of return filing deadline for Input Service Distributors under Form GSTR-6 extends statutory compliance period for past months.
Extension of the statutory timeline for furnishing returns by Input Service Distributors under FORM GSTR-6 is authorised under the Mizoram Goods and Services Tax Act, 2017, with the Commissioner invoking powers under the Act and applicable GST Rules to extend the due date for submission for the months from the earlier period through April, superseding the prior notification except as to things already done.
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