Extension of return filing deadline for Input Service Distributor GSTR-6 returns granted for specified earlier tax periods. The Commissioner of State Tax, Assam extended the time for furnishing returns by an Input Service Distributor in FORM GSTR-6 for the specified earlier tax periods to a later prescribed date, issued under the statutory authority to modify filing timelines and stated to supersede an earlier notification except as to prior actions.
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Provisions expressly mentioned in the judgment/order text.
Extension of return filing deadline for Input Service Distributor GSTR-6 returns granted for specified earlier tax periods.
The Commissioner of State Tax, Assam extended the time for furnishing returns by an Input Service Distributor in FORM GSTR-6 for the specified earlier tax periods to a later prescribed date, issued under the statutory authority to modify filing timelines and stated to supersede an earlier notification except as to prior actions.
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