CBIC has notified that due date for filing of declaration for claiming Input Tax Credit (ITC) in Form GST ITC-01 under CGST Rule 40(1)(b) has been extended for further 30 days in the case of registered persons who have filed the application in FORM GST-CMP-04 between 02/03/2018 to 31/03/2018, as under:
CBIC Central Tax Notification 42/2018 dt. 04/09/2018: ITC-01 Due Date Extended for 30 days (CM-04 filed during 02/03/2018 to 31/03/2018)
G.S.R. …..(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.