CGST Notification No. 44/2017 – Central Tax dated 13.10.2017

This Notification has been superseded by Notification No. 67/2017 – Central Tax dated 21.12.2017

MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 13th October, 2017

No. 44/2017 – Central Tax

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 ¹[30th day of November, 2017].

[F. No.349/74/2017-GST(Pt.)]
Dr. SREEPARVATHY S.L., Under Secy.

References

1. Substituted by Notification No. 52/2017-Central Tax dated 28th October, 2017, for the words “the 31st day of October, 2017”.