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Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No. 62/2017 – Central
Tax
New Delhi, the 15th November, 2017
G.S.R. (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. 43/2017-Central Tax, dated the 13th October, 2017, published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 1257 (E), dated the 13th October, 2017, 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 month of July,
2017 till the 31st day of December, 2017.
2. The extension of the time limit for furnishing the return under
sub-section (4) of section 39 of the said Act for the month of August, 2017,
September, 2017 and October, 2017 shall be subsequently notified in the Official
Gazette.
(Ruchi Bisht)
Under Secretary to the Government of India
[F. No.
349/58/2017-GST(Pt.)]
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