The
Central Board of Indirect Taxes and Customs ( CBIC ) today extended the last
date for filing GSTR-6 by Input Service Distributors for the months of July
2017 to August 2018 until the 3oth day of September 2018.
Earlier,
the due date notified was 31st May 2018.
Input
Service Distributor under GST Model includes an office of the supplier of goods
and / or services which receives tax invoices issued by supplier towards
receipt of input services and/or goods and issues a prescribed document for the
purposes of distributing the credit of CGST (SGST in State Acts) and / or IGST
paid on the said services to a supplier of taxable goods and / or services
having same PAN.
A
separate registration number is required for this application. An ISD is
required to furnish details of invoices in form GSTR-6 through the GST
portal. Every Input Service Distributor shall, after adding, correcting or
deleting the details contained in FORM GSTR-6A, furnish electronically a return
in FORM GSTR-6.
This
return will contain details of tax invoices on which credit has been
received. GSTR-6 needs to be furnished by 15th of the month succeeding the tax
period.
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