Date for GST return GSTR-6 by ISD for July and August 2017 has been extended to
- 8th September for July 2017
- and to 23rd September for August 2017
[Notification 26/2017-CT dated 28-08-2017]
Comments :
- The above dates have been set just two days before due dates for GSTR-2.
- As per Rule 59(5) , The details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 under rule 65 shall be made available to the recipient of credit in Part B of FORM GSTR 2A electronically through the common portal and the said recipient may include the same in FORM GSTR-2.
- GSTR-6 by ISD is required to be filed under Rule 65 by taking into consideration the information in GSTR-6A. As per Rule 59(3), information submitted by supplier in GSTR-1 relating to ISD travels to ISD through GSTR-6A