CGST Notification 42/2018
| Title | Seeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers |
| Number | 42/2018 |
| Date | 04-09-2018 |
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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 2
nd 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.