The Central Board of Excise and Customs, in the exercise of its powers under Section 39(6) read with Section 169 of the Central Goods and Services Tax Act, has extended the due date for filing of returns by Input Service Distributors for the month of July to 13th October 2017. Earlier, the due date to file returns by Input Service Distributors was 8th September 2017.
An Input Service Distributor includes a supplier of goods and/ or services which receives tax invoices issued by supplier towards receipt of input goods and/ or services. The Distributor then issues a prescribed document for distributing the credit of CGST/ SGST/ IGST paid on the said services to a supplier of taxable goods and / or services having same PAN.
An Input Service Distributor needs to furnish details of invoices in form GSTR-6 and after adding, correcting or deleting the details contained in GSTR-6A the Distributor is required to furnish an electronic return in GSTR-6. This return has to contain details of tax invoices on which credit has been received. GSTR-6 needs to be furnished by the 15th of the month subsequent the tax period.