Notification No. 26/2017-Central Tax [N10-4GE]
As at 7 September 2026. In force from 28 August 2017.
In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as “the said Act”), the Commissioner, hereby extends the time limit for furnishing the return by an Input Service Distributor under sub-section (4) of section 39 of the said Act read with rule 65 of the Central Goods and Services Tax Rules, 2017, for the month as specified in column (2) of the Table below, till the date as specified in the corresponding entry in column (3) of the said Table, namely:-
Table
Serial Number Month Last Date for filing of return in FORM GSTR-6
(1) (2) (3)
1. July, 2017 8th September
2. August, 2017 23rd September
2. This notification shall come into force on the date of its publication in the Official Gazette.
Made under
Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as “the said Act”), the Commissioner". Names sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 [S10-78E]. Vires verified.
Acts on (0)
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Acted on by (2)
Cites: Notification No. 31/2017-Central Tax [N10-4M6], 11 September 2017. "No. 26/2017-Central Tax, dated the 28th".
Cites: Notification No. 43/2017-Central Tax [N10-6Q8], 13 October 2017. "No. 26/2017-Central Tax, dated the 28th".
Not held (0)
none