Rule 65 CGST Rules 2017 : Form and manner of submission of return by an Input Service Distributor

By | July 13, 2017
(Last Updated On: October 14, 2017)

 Rule 65 CGST Rules 2017

( Rule 65 CGST Rules 2017 explains Form and manner of submission of return by an Input Service Distributor  and is covered in Chapter VIII  – Returns : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.)

Form and manner of submission of return by an Input Service Distributor

65. Every Input Service Distributor shall, on the basis of details contained in FORM GSTR-6A, and where required, after adding, correcting or deleting the details, furnish electronically the return in FORM GSTR-6, containing the details of tax invoices on which credit has been received and those issued under section 20, through the common portal either directly or from a Facilitation Centre notified by the Commissioner.[ Note- 1 to 3] 


Note-
1 :- Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August. vide Notification No 26/2017 Central Tax Dated 28th August, 2017

2. Seeks to extend the time limit for filing of GSTR-6 vide Notification No. 31/2017 – Central Tax Dated 11th September, 2017

3. Seeks to extend the time limit for filing of FORM GSTR-6 for the months of July, 2017, August, 2017 and September, 2017 vide Notification No 43/2017 Central Tax Dated 13th October, 2017


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