Notification No 52/2017 Central Tax

Seeks to extend the due date for submission of details in FORM GST-ITC-01 vide Notification No 52/2017 Central Tax Dated 28th October, 2017

[ Note : As per Section 18 (1) of CGST Act Read with Rule 40(1)(b) of CGST Rules :The registered person shall within a period of thirty days from the date of becoming eligible to avail the input tax credit under sub-section (1) of section 18,[ New GST Registration , Voluntary Registration , Switch from Composition Scheme to Normal Scheme ,Exempt  Supply become Taxable Supply ]  or within such further period as may be extended by the Commissioner by a notification in this behalf, shall make a declaration, electronically, on the common portal in FORM GST ITC-01 to the effect that he is eligible to avail the input tax credit as aforesaid: ]

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 52/2017 – Central Tax

New Delhi, the 28th October, 2017

G.S.R. …..(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 the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 1258 (E), dated the 13th October, 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.

[F. No.349/58/2017-GST(Pt.II)]
(Dr. Sreeparvathy S.L.)
Under Secretary to Government of India

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 the 13th October, 2017, published vide number G.S.R. 1258 (E), dated the 13th October, 2017.

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