CGST Notification 44/2017
| Title | Seeks to extend the time limit for submission of FORM GST ITC-01 |
| Number | 44/2017 |
| Date | 13-10-2017 |
| Download | |
In pursuance of section 168 of the Central Goods and Services Tax Act,
2017 (12 of 2017) (hereafter referred to as the said Act) 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 a
declaration, in FORM GST ITC-01, by the registered persons, who have
become eligible during the months of July, 2017, August, 2017 and
September, 2017, to the effect that they are eligible to avail the input
tax credit under sub-section (1) of section 18 of the said Act, till the 31st day of October, 2017.
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