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 theĀ 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 willĀ 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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