MANU/CGST/0045/2018
Ministry : Ministry of Finance
Department/Board : Central Tax
Notification No. : 42/2018-Central Tax
Date : 04.09.2018
Extension of time limit for making the declaration in FORM GST ITC-01 of Central Goods and Services Tax Rules, 2017
In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and clause (b) of sub-rule (1) of rule 40 of the Central Goods and Services Tax Rules, 2017, the Commissioner, hereby extends the time limit for making the declaration in FORM GST ITC-01 of the said rules, by registered persons who have filed the application in FORM GST-CMP-04 of the said rules between the 2nd day of March, 2018 and the 31st day of March, 2018, for a period of thirty days from the date of publication of this notification in the Official Gazette.
[F. No. 349/58/2017-GST(Pt.)]
(Dr. Sreeparvathy
S. L)
Under Secretary to the Government of India