Input tax credit declaration deadline extended for registrants eligible in specified months, enabling late filing of FORM GST ITC-01. The Commissioner extended the time for registered persons who became eligible to claim Input Tax Credit during July-September 2017 to make the declaration in FORM GST ITC-01 under the statutory grant of authority and applicable procedural rule, permitting those eligible to avail the input tax credit by the substituted later deadline.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Input tax credit declaration deadline extended for registrants eligible in specified months, enabling late filing of FORM GST ITC-01.
The Commissioner extended the time for registered persons who became eligible to claim Input Tax Credit during July-September 2017 to make the declaration in FORM GST ITC-01 under the statutory grant of authority and applicable procedural rule, permitting those eligible to avail the input tax credit by the substituted later deadline.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.