DYKS No. : 510 | Date : 30/08/2017

Dear Professional Colleague,

Due Date for Filing ISD and OIDAR Return

Dear Professional Colleague,

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 daysafter 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:

Month Due Date
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.

Hope the information will assist you in your Professional endeavors.

 

With regards,
Atul Kumar Gupta
B Com (Hons) FCA, FCMA, LLB, MIMA, CIQA, PGDEMM
Central Council Member of ICAI (2016-2019)
Former Chairman NIRC of Institute of Chartered Accountants of India
Former Chairman NIRC of Institute of Cost Accountants of India
Author of “Comprehensive Guide to Service Tax” & “GST Concept & Roadmap”
Mobile : 9810103611
Email : atul@servicetax.net