Government of India 

Ministry of Finance 

Department of Revenue

Central Board of Excise and Customs 

Notification No. 31/2017 – Central Tax

New Delhi, the 11th September, 2017

G.S.R. …..(E).—In exercise of the powers conferred by sub-section (6) of section 39 read  with   of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) and in supercession of  notification  No. 26/2017-Central  Tax, dated the 28th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1071 (E), dated the 28th August, 2017, except  as respects things done or omitted to be done before such supercession,  the  Commissioner, hereby extends the time limit for furnishing the return by an Input Service Distributor under sub-section (4) of section 39 of the said Act read with rule 65 of the Central and Services Tax Rules, 2017, for the month of July, 2017 upto the 13th October, 2017.

2. The extension of the time limit, for furnishing the return under sub-section (4) of section 39 of the aforesaid Act, for the month of August, 2017 shall be subsequently notified  in the Official Gazette.

[F. No. 349/74/2017-GST  (Pt.)]

(Dr. Sreeparvathy S.L.) 

Under Secretary to the Government  of India