Seeks to extend the time limit for filing FORM GST ITC-01. - F. No. 3240/CTD/GST/2017/08 - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT F. No. 3240/CTD/GST/2017/08. Puducherry, the 21st December 2017. NOTIFICATION In pursuance of section 168 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) (hereinafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Puducherry Goods and Services Tax Rules, 2017 and in supersession of the notification issued in F.No. 3240/CTD/GST/2017/5, dated 17 th October, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No. 163, dated 19th October, 2017, except as respects things done or omitted to be done before such supersession, the Commissioner of State Tax, Puducherry, 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, September 2017, October 2017 and November 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 January, 2018. G. SRINIVAS, Commissioner of State Tax.