Notification 42/2018 - 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-01 for specified classes of taxpayers
Content
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 inFORM GST ITC-01 of the said rules, by registered persons who have filed the application in FORM GST-CMP-04 of the said rule…