Central Goods and Services Tax Rules, 2017
Chapter VIII - Returns
Rule 65 - Form and manner of submission of return by an Input Service Distributor.
65. Form and manner of submission of return by an Input Service Distributor
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.
Notifications
- Notification No. 26/2017 - 28-08-2017 - Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August
- Notification No. 31/2017 - 11-09-2017 - Seeks to extend the time limit for filing of GSTR-6
- Notification No. 43/2017 - 13-10-2017 - Seeks to extend the time limit for filing of FORM GSTR-6
- Notification No. 62/2017 - 15-11-2017 - Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017
- Notification No. 08/2018 - 23-01-2018 - Extension of date for filing the return in FORM GSTR-6
- Notification No. 19/2018 - 28-03-2018 - Extension of date for filing the return in FORM GSTR-6
- Notification No. 25/2018 - 31-05-2018 - seeks to extend the due date for filing of FORM GSTR-6 for the months from July, 2017 till June, 2018
- Notification No. 30/2018 - 30-07-2018 - Notification issued to extend the due date for filing of FORM GSTR-6
- Notification No. 04/2025 - 10-01-2025 - Seeks to extend the due date for furnishing FORM GSTR-6 for the month of December, 2024
