Notification No. 26/2017
Date: August 26, 2017
Subject: Extension of due date for furnishing FORM GSTR-6 by Input Service Distributors.
Description:
This notification extends the due date for furnishing FORM GSTR-6 for July 2017 by Input Service Distributors (ISDs). The extension is provided to ensure proper reconciliation and distribution of input tax credit during the initial GST implementation phase. It is issued under section 39(6) read with section 168.