Due date of FORM GST ITC-01 extended vide Notification no. 67/2017

Seeks to extend the time limit for filing FORM GST ITC-01.

Declaration to claim input tax credit u/s 18(1) in Form GST ITC-01 can be filed till 31/01/2018

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. 67/2017 Central Tax

New Delhi, the 21st December, 2017

G.S.R. ..(E).- In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of2017) (hereinafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of theCentral Goods and Services Tax Rules, 2017 and in supersession of notification No. 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, except asrespects things done or omitted to be done before such supersession, the Commissioner, herebyextends 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 creditunder sub-section (1) of section 18 of the said Act, till the 31st day of January, 2018.

[F. No.349/58/2017-GST(Pt.)]

(Gunjan Kumar Verma)
Under Secretary to the Government of India