Extension of Time limit for GST ITC-01 for FORM GST-CMP-04 filed between the 2nd day of March, 2018 and the 31st day of March, 2018 – CGST Notification No. 42/2018 – Central Tax dated 04.09.2018

MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 4th September 2018

No. 42/2018 – Central Tax

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 Secy.