Extend the due date for filing of FORM GSTR-6 Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017 - 30/2018 - Central GST (CGST)

Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 30/2018 Central Tax New Delhi, the 30th July, 2018 G.S.R. 718 (E).- 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 supersession of notification No. 25/2018-Central Tax, dated the 31st May, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 517 (E), dated the 31st May, 2018, except as respects things done or omitted to be done before such supersession, 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 to August, 2018 till the 30th day of September, 2018. [F. No.349/58/2017-GST(Pt.)] (Dr. Sreeparvathy S.L.) Under Secretary to the Government of India