As per Notification No 7 – Central Tax, Last date for filing of GSTR – 6 i.e by Input Service Distributor for the period July 2017 to February 2018 is 31st March 2018
GST TIP – 433
As per Notification No 7 – Central Tax, the late for the filing of GSTR – 6 is Rs 25 per day.
GST Tip – 333
GSTR – 2A is an auto-populated draft inward supplies return based on the supplier of goods or services filed through GSTR – 1 (outward supplies), GSTR – 5 ( filed by non-resident taxable person), GSTR – 6 (filed by input service distributor), GSTR – 6 (filed by Tax deductor at source) & GSTR – 7 (filed by a person collecting tax at source).
Due date extended for filing of GSTR – 5A & 6
The government has extended the due date for filing of returns for the month of july for GSTR – 5A through Notification No 25/2017-Central Tax,dt. 28-08-2017 to 15th of September 2016 and in case of GSTR – 6 through Notification No 26/2017-Central Tax,dt. 28-08-2017 to 8th of September and for the month of August to 23rd September 2017.
GST Tip – 114
Input Service Distributor has to file a return known as GSTR – 6 every month within 13 days from the end of the month. It will contain all the taxes invoices issued during the month along with the input credit received details during the month.
GST Tip – 112
GSTR – 4A is a return in which all the inward supplies of the Composition Tax Payer are auto-populated from the outward supplies of the tax payers who supplied goods and services to the Composition Tax Payer. The data is auto populated from the supplier GSTR – 1 GSTR – 7. Surprisingly the data does not come from GSTR – 6(Input Service Distributor’s return) & GSTR – 8 (Return filed by e-commerce operator). Need more clarity on this.
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