CBEC Notifies Extension of Due Date for Form GST ITC-01 (July~Sept. 2017) upto 31 Oct. 2017
The CBEC has notified extension of due date for filing of Form GST ITC-01 under Section 18(1) of the CGST Act, 2017 read with CGST Rule 40(1)(b) for July, August and Sept. 2017 upto 31 Oct. 2017, as under:
G.S.R. 1258(E).—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.