Extension of due date of ITC-01 [Rule 40(1)(b) of CGST Rule]

Notification No. 44/2017 - Central Tax dated 13-10-2017 [Rule 40(1)(b) of CGST Rule]

Notification No. 44/2017-Central Tax dt. 13-10-2017 & superseded by Notification No. 67/2017-Central Tax dt. 21-12-2017

In pursuance of section 168 of the CGST Act, 2017 and Rule 40(1)(b) of the CGST Rules, 2017,

Date extended for Jul-17 to Sep-17 = 30th Nov, 2017

Commissioner, hereby extends the time limit

for making a declaration, in GST ITC-01,

by the RPs, who have become eligible during the months of July, 2017, Aug, 2017 and Sep, 2017, to the effect that they are eligible to avail the ITC u/s 18(1),

till [1][30th day of Nov, 2017].

 

[1] Substituted for words “31st day of Oct, 2017” by Notification No. 52/2017-Central Tax dt. 28-10-2017.

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