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        Case ID :
        GST - States

        Extension of date for filing the return in FORM GSTR-6 - 19/2018 – State Tax - Sikkim SGST

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        Extension of return filing deadline for Input Service Distributor allows delayed furnishing of FORM GSTR-6 for specified months. The Commissioner extends the time limit for furnishing returns by an Input Service Distributor in FORM GSTR-6 for the months specified, superseding an earlier State Tax notification insofar as it relates to the filing deadline, and thereby adjusts the statutory compliance window under the Sikkim GST rules.
                          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 Distributor allows delayed furnishing of FORM GSTR-6 for specified months.

                                The Commissioner extends the time limit for furnishing returns by an Input Service Distributor in FORM GSTR-6 for the months specified, superseding an earlier State Tax notification insofar as it relates to the filing deadline, and thereby adjusts the statutory compliance window under the Sikkim GST rules.


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