Seeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers - 42/2018 – Central Tax - Central GST (CGST)

Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No.42/2018 Central Tax New Delhi, the 4th September 2018 G.S.R. 834 (E).- 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