Notification / Notification No. 26/2017-Central Tax

Clause 1

In forceA commencement is recorded; no ending event is recorded.

The law's words

1. 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.

The text above is a reproduction prepared for this register, not the certified Gazette wording. The Gazette in which the instrument was published remains the authentic record.

Connections

References marked in the words above

section 168 of the Central Goods and Services Tax Act, 2017 / Section 168, Central Goods and Services Tax Act, 2017
sub-section (4) of section 39 of the said Act / Section 39, Central Goods and Services Tax Act, 2017
rule 65 of the Central Goods and Services Tax Rules, 2017 / Rule 65, Central Goods and Services Tax Rules, 2017