Notification No. 43/2017-Central Tax [N10-6Q8]
As at 7 September 2026. In force from 13 October 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) (hereinafter referred to as the said Act) and in supercession of notification No. 26/2017-Central Tax, dated the 28th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1071 (E), dated the 28th August, 2017, except as respects things done or omitted to be done before such supercession, the Commissioner hereby extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 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 months of July, 2017, August, 2017 and September, 2017 till the 15th day of November, 2017.
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) (hereinafter referred to as the said Act) and in supercession of notification No. 26/2017-Central Tax, dated the 28th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1071 (E), dated the 28th August, 2017, except as respects things done or omitted to be done before such supercession, 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 (1)
Cites Notification No. 26/2017-Central Tax [N10-4GE], 13 October 2017. "No. 26/2017-Central Tax, dated the 28th".
Acted on by (1)
Supersedes: Notification No. 62/2017-Central Tax [N10-8C6], 15 November 2017. "No. 43/2017-Central Tax, dated the 13th".
Not held (0)
none