Notification 40/2018 - Central Tax
Date: September 4, 2018
Effective From: September 4, 2018
Subject
Seeks to extend the time limit for making the declaration in FORM GST ITC-04
Content
G.S.R... (E).- In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017, and in supercession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 53/2017-Central Tax, dated the 28th October, 2017, published in the Gazette of India, Extraordin…