Due date for FORM GST ITC-01 extended – Notification no. 44/2017

Seeks to extend the time limit for submission of FORM GST ITC-01

LATEST>>>Due date of FORM GST ITC-01 extended to 31st January,2018 vide Notification no. 67/2017 dated 21st December,2017

Due date extended for FORM GST ITC-01 to 30th Nov,2017 – Notification 52/2017 dated 28th October,2017

Declaration to claim input tax credit u/s 18(1) in Form GST ITC-01 can be filed till 31/10/2017

FORM GST ITC 01

Any registered person shall within thirty days from the date of his becoming eligible to avail of input tax credit under sub-section (1) of section 18 shall make a declaration, electronically, on the Common Portal in FORM GST ITC-01 to the effect that he is eligible to avail of 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. 44/2017 Central Tax

New Delhi, the 13th 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 rule40 of the Central Goods and Services Tax Rules, 2017, the Commissioner, hereby extends thetime limit for making a declaration, in FORM GST ITC-01, by the registered persons, whohave become eligible during the months of July, 2017, August, 2017 and September, 2017, tothe effect that they are eligible to avail the input tax credit under sub-section (1) of section 18of the said Act, till the 31st day of October, 2017.

[F. No.349/74/2017-GST(Pt.)]

(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India

You may also like:

• Download the official notification 44/2017 Central Tax dated 13.10.2017
• Read the bare act section 18 of CGST Act,2017 Availability ofcredit inspecialcircumstances
• Download the FORM GST ITC – 01