Extension of return filing deadline for Input Service Distributors: FORM GSTR-6 submission period extended under Assam GST provisions. The Commissioner has extended the time limit for furnishing returns by Input Service Distributors in FORM GSTR-6 for the months July 2017 through June 2018, invoking the statutory power to extend return-filing deadlines and superseding an earlier notification, without affecting actions completed before the supersession.