CBEC notifies further extension of due date for filing of declaration for claiming Input Tax Credit (ITC) in Form GST ITC-01 under Section 18(1) of the CGST Act, 2017 read with CGST Rule 40(1)(b) for the period July ~ November 2017 upto 31/01/2018.
CBEC Central Tax Notification 67/2017 dt. 21/12/2017: ITC-01 July-November 2017 Due Date Extended upto 31/01/2018
G.S.R. ..(E).- In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter 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 and in supersession of notification No. 44/2017 Central Tax, dated 13/10/2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1258(E), dated 13/10/2017, except as respects things done or omitted to be done before such supersession, 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, September, 2017, October, 2017 and November, 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 31/01/2018.
CBEC Central Tax Notification 52/2017 dt. 28/10/2017: Due Date Extended for Form GST ITC-01 (July-September 2017) upto 30/11/2017
G.S.R. 1345(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 Central Government hereby makes the following amendments in the notification number 44/2017 Central Tax, dated 13/10/2017, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 1258 (E), dated 13/10/2017, namely:-
In the said notification, for the words, figures and letters “the 31st day of October, 2017”, the words, figures and letters “the 30th day of November, 2017” shall be substituted.
Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide notification No. 44/2017 Central Tax, dated 13/10/2017, published vide number G.S.R. 1258 (E), dated 13/10/2017.
CBEC Central Tax Notification 44/2017 dt. 13/10/2017: Due Date Extended for Form GST ITC-01 (July-Sept. 2017) upto 31/10/2017
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 31/10/2017.