Return filing extension for FORM GSTR-6 granted; new deadline set for December GST returns under statutory authority. Extends the time limit for furnishing returns by an Input Service Distributor in FORM GSTR-6 for the month of December, 2024 until the 15th day of January, 2025 under sub-section (6) of section 39 read with section 168 of the West Bengal Goods and Services Tax Act, 2017 and rule 65 of the West Bengal Goods and Services Tax Rules, 2017; the notification is deemed effective from the 10th day of January, 2025.
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Provisions expressly mentioned in the judgment/order text.
Return filing extension for FORM GSTR-6 granted; new deadline set for December GST returns under statutory authority.
Extends the time limit for furnishing returns by an Input Service Distributor in FORM GSTR-6 for the month of December, 2024 until the 15th day of January, 2025 under sub-section (6) of section 39 read with section 168 of the West Bengal Goods and Services Tax Act, 2017 and rule 65 of the West Bengal Goods and Services Tax Rules, 2017; the notification is deemed effective from the 10th day of January, 2025.
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