Notification No 42/2018 Central Tax

Notification No 42/2018 Central Tax Dated 4 th September 2018 Seeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers

Read Notification No 42/2018 Central Tax

[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 Indirect Taxes and Customs

Notification No 42/2018 Central Tax

New Delhi, the 4 th September 2018

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 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

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