The CBEC (Central Board of Excise and Customs) exercised its powers under the section 39(6) read with Section 168 of the Central Goods and Services Tax Act, 2017, has extended the due date for filing the returns for July to 13th October 2017. The earlier deadline was 8th of September. This was confirmed by the public notice that was issued by the Ministry of Finance, Department of Revenue, Central Board of Excise and Customs.

The dates have been revised for an Input Service Distributor where an Input service distributor includes someone who is a supplier of goods and services. The services receive tax invoices issued by the vendors towards the receipt of input goods or services.

The distributor then issues a prescribed document where he states that he can distribute the credit of CGST/IGST/SGST, which was paid on the services to a supplier of taxable goods.

An input service distributor would be required to furnish details of the invoices in the form of GSTR-6. Post the submission of GSTR-6A form the distributor is required to submit an electronic form in GSTR-6. This form would contain all the details of the tax invoices on which credit has been received till date.

GSTR-6 as per the rules will have to be filled by 15th of the month after the particular tax period.