Extension of due date of ISD return for July 17 till August 2018 to 30 September 2018
Notification No. 30/2018 – Central Tax dated 30th July 2018
- For claiming the Input Tax Credit (ITC) of the Services, whose invoice is raised to the head office of the Company, but the same are consumed by various branches of the same Company, the Head Office need to get separate registration as Input Service Distributor (ISD).
- As per the relevant provisions of the GST law, the ISD has to file GSTR-6 on monthly basis providing details of distribution of ITC to its various branches.
- Section 39(4) of CGST Act 2017 provides for filing of ISD return on a monthly basis within thirteen days after the end of such month
- Various Notifications related to extention of due date to file GSTR-6 by ISD :In order to provide, some relaxation in relation to the due date of filing of returns, the Central Board of Indirect taxes and Customs (CBIC) have from time to time extended the due date for filing GSTR 6 by ISD.
- At the outset, the CBIC have issued a notification vide NN 26/2017 –Central Tax dated 28th August 2017 extending the due date for the month of July 2017 and August 2017 by 8th September 2017 and 23rd September 2017 respectively.
- Further, the CBIC have issued various other Notifications extending the due dates for filing the GSTR 6 for various months in respective notifications. The same is summarized hereunder:
| Sr. No | Notification No | Notification Date | Period of return | Due date |
| 1 | 43/2017 -Central Tax | 13 October 2017 | July 2017 | 15 November 2017 |
| 2 | 62/2017 -Central Tax | 15 November 2017 | July 2017 | 31 December 2017 |
| 3 | 08/2018 -Central Tax | 23 January 2018 | July 2017 to February 2018 | 31 March 2018 |
| 4 | 19/2018 -Central Tax | 28 March 2018 | July 2017 to April 2018 | 31 May 2018 |
| 5 | 25/2017 -Central Tax | 31 May 2018 | July 2017 to June 2018 | 31 July 2018 |
- In continuation to the above notification, the CBIC have again issued a Notification vide a Notification No. 30/2018 – Central Tax dated 30th July 2018.for extension of due date in filing GSTR-6 return by ISD.
- In the said Notification it is provided that the ISD now shall be allowed to file their GSTR 6 for the period from July 2017 to August 2018 until 30th September 2018, again providing major relief to ISD.
Disclaimer
The information provided in this update is intended for informational purposes only and does not constitute legal opinion or advice. Readers are requested to seek formal legal advice prior to acting upon any of the information provided herein. This update is not intended to address the circumstances of any particular individual or corporate body. There can be no assurance that the judicial/ quasi judicial authorities may not take a position contrary to the views mentioned hereinrra quis.
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