[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 43/2017 – Central Tax
New Delhi, the 13th October, 2017
G.S.R. …..(E).—In exercise of the powers conferred by sub-section (6) of section 39 read
with section 168 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 in
FORM GSTR-6 under sub-section (4) of section 39 of the said Act read with rule 65 of the
Central Goods and Services Tax Rules, 2017 for the months of July, 2017, August, 2017 and
September, 2017 till the 15th day of November, 2017.
[F. No.349/74/2017-GST(Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
