Due Date for Filing ISD and OIDAR Return
Every taxable person registered as input service distributor (ISD) is required to file return in GSTR-6 containing the details of tax invoices on which credit has been received and details of documents issued for distribution of credit. This return is required to be filed within 13 days after the end of the month meaning thereby GSTR-6 for the month of July is required to be filed on or before 13th August however for smooth implementation of GST, Government vide Notification No. 26/2017-Central Tax dated 28th August, 2017 has extended the last date of filing GSTR-6 for the month July, 2017 and August, 2017. Revised dates are as under:
|July, 2017||8th September, 2017|
|August, 2017||23rd September, 2017|
Similarly, a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient is required to file return in GSTR-5A on or before 20th day of the next month. Now, Government vide Notification No. 25/2017-Central Tax dated 28th August, 2017 has extended the last date of filing GSTR-5A for the month July, 2017 till 15th September, 2017.